财务管理中常见的英文词汇
财务管理常用术语(英汉对照)
Business cycle (of a firm) (1) 经营周期 从权益资本，筹集新债务，和 通过资产收购来增长业务的一系列事件，这 样，又开始一个新的周期。
Business risk (1,5,10,11) 经营风险 经济风险 和营业风险的累积影响，来源于公司不可能 知道目前投资和营业活动 /决策的确定结果。
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公经理人员财务管理—创造价值的过程
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作为发行证券公司的代理人尽最大努力销售 证券的一种证券分销方式。 Beta (coefficient) (10) ß系数 基于一种私人股 票的回报率变化相对于股票市场指数回报率 变化的敏感性的风险测量工具。与系统风 险，市场风险，不可分散风险，和相对风险 同义。 Bid-ask spread (13) 买卖价差 买价与卖价之间 的差额。 Bid price (13) 买价 市场交易者愿意购买的价 格。 Bidder (12) 投标商 在收购中，想购买另一家 公司全部或部分股份的公司。 Bond (9) 债券 说明债权人与发行公司之间关系和 规定资金借入和偿还的条件和条款的一种负 债证券。 Bond market (9) 债券市场 发行和交易债券的 市场。 Bond rating (9) 债券等级评定 由代理机构 (例 如标准普尔和莫迪投资服务公司 )评定的等 级以提供一种债券信用风险的估计。 Bond value (9) 债券价值 债券预期现金流序列 以与现金流序列的风险相联系的贴现率折 现的现值。 Bond value of a convertible bond (9)可转换债 券的债券价值 如果可转换债券没有转换选择权 的价值。 Bonding costs (11) 债券发行成本 贷款人对管 理灵活性设置限制性条款导致的成本 (由股 东承担 )。 Book value of asset (2) 资产的账面价值 资产 在公司资产负债表中列示的价值。 Book value of equity (1,2) 所有者权益的账面价 值 Book value multiple (12) 账面价值乘数 股价 除以每股权益账面价值。与 price-to-book ratio同义。用于公司价值估计。 Bookrunner (9) 发起人 Bottom line (2) 净收益 Brokers (9) 经纪人 不拥有证券，代表第三方 进行证券交易的个人或机构。 Business assets (5) 营业资产 营运资本需求 加净固定资产。
财务管理英语词汇
financial management 财务管理chief financial officer 首席财务官hurdle rate 最低报酬率capital structure 资本结构cash dividend 现金股利dividend-payout ratio 股利支付率financial risk 财务风险earnings per share 每股盈余net present value 净现值stock option 股票期权earnings per share 每股收益time value of money 货币时间价值simple interest 单利annuity 年金future value 终值present value 现值compound interest 复利capital 本金d iscount rate 折现率opportunity cost 机会成本cost of capital 资本成本ordinary annuity 普通年金annuity due 先付年金deferred annuity 递延年金perpetuity 永续年金liquidity ratio 流动性比率nominal interest rate 名义利率marker value 市场价值intrinsic value 内在价值discounted cash flow valuation 折现现金流量模型earnings before interest and taxes 息税前利润par value 票面价值dividend payout 股利支付率dividend discount model 股利折现模型diversifiable risk可分散风险market risk 市场风险expected return 期望收益volatility 流动性权益融资equity financial债务融资debt financial利润最大化profit maximization股东财富最大化shareholders wealth maximization 每股收益最大化maximization of earning per share 11、投资报酬return on investment风险溢价risk premium货币市场money market偿债基金sinking fund1.financial markets 金融市场2.资本结构capital structure3.risk premium 风险报酬4.净现金流量net cash flow5.credit policy 信用政策6.终值future value7.moral hazard 道德风险8.收账政策collection policy1.chief financial officer 首席财务官2.财务管理financial management3.credit standard 信用标准4.流动性liquidity5.earnings before interest and taxes 息税前利润6.市场价值market value7.capital assets pricing model资本资产定价模型8.每股收益earnings per share。
财务英语基础词汇表(中英文对照)
1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V AT paid (or overpaid V AT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses 1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance 1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings 144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets 152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation -miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments 1619 累积折耗-天然资源accumulated depletion - natural resources 17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable 2129 应付短期票券折价discount on short-term notes and bills payable 213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion 2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties 2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other 28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities 2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed 3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock 3212 特别股股票溢价paid-in capital in excess of par- preferred stock 323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets 3241 处分资产溢价公积capital surplus from gain on disposal of assets 325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue 417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization 5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses 63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items 75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
财务英语基础词汇表中英文对照
1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account 1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion 1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments 1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - landimprovements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees 2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes andbills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties 216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable 2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties 2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities 2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners 2325 长期借款-员工long-term loans payable - employees 2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities 2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination 3251 合并公积capital surplus from business combination 326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve 3323 偿债准备special reserve for redemption of liabilities 3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment 3421 累积换算调整数cumulative translation adjustments 343 未认列为退休金成本之净损失net loss not recognized as pension cost3431 未认列为退休金成本之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue411 销货收入sales revenue4111 销货收入sales revenue4112 分期付款销货收入installment sales revenue417 销货退回sales return4171 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue461 劳务收入service revenue4611 劳务收入service revenue47 业务收入agency revenue471 业务收入agency revenue4711 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold 512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense)6159 广告费advertisement expense, advertisement6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses 6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense)6259 广告费advertisement expense, advertisement6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense 6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense)6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain7131 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments7141 处分投资收益gain on disposal of investments715 处分资产溢价收入gain on disposal of assets7151 处分资产溢价收入gain on disposal of assets748 其它营业外收入other non-operating revenue7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense7511 利息费用interest expense752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss7531 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments7541 处分投资损失loss on disposal of investments755 处分资产损失loss on disposal of assets7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline andobsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)81 所得税费用(或利益) income tax expense (or benefit)811 所得税费用(或利益) income tax expense (or benefit)8111 所得税费用（或利益）income tax expense ( or benefit) 9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations 911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments9111 停业部门损益-停业前营业损益income(loss) from operations of discontinued segment912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9121 停业部门损益-处分损益gain(loss) from disposal of discontinued segment92 非常损益extraordinary gain or loss921 非常损益extraordinary gain or loss9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles931 会计原则变动累积影响数cumulative effect of changes in accounting principles9311 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income941 少数股权净利minority interest income9411 少数股权净利minority interest income。
财务管理专业英语词汇表
a profit and loss statement accelerated methodsaccounts payableaccounts payable turnover ratio accounts receivableaccounts receivableaccounts receivable turnover ratios accrrual accountingaccrued expenseaccumulated depreciation accumulated retained earnings acquireaffiliateagency costagency problemagency relationshipaging scheduleallocateallocationally efficient markets amortizationannuityannuity dueanomalyappreciatearbitrage pricing theory(APT)Asian currency optionasset management ratiosasset turnover ratioauthorized sharesautonomyaverage age of accounts receivable avreage rate currency optionbad debt loss ratiobalance sheetbalance sheetbank debtbankers'acceptancebankruptcybasic earnings per shareBaumol cash management model behavioral financebeta coefficientbond indenturebonding costbook valuebottom-up approachbreak-even analysiabrokerage feebusinessbusiness riskcapital asset pricing model(CAPM) capital asset pricing model(CAPM) capital budgetcapital budgetingcapital expenditurecapital leasecapital marketcapital rationingcapital structurecapital surpluscash conversion cyclecash dividendcash dividendscash Flow Coverage Ratiocash flow from financingcash flow from investingcash flow from operationscash offercash ratiocentralize payableschairpersoncheckchief executive officer(CEO)chief financial officer(CFO) chronologicalclaimclearing time floatclosely held corporation coefficientcollateralcommercial papercommon stockcommon stockcommon stockholder or shareholder company-specific factor compensating balancecomplex capital structure compound interestcompoundingconcentration bankingconstant dividend payout ratioconstant growth model consumer creditcontingent value rights controllerconversion premiumconversion ratioconvertible bondconvertible debtconvertible debtconvertible preferred stock convertible securities corporate annual reports correlation coefficientcost of capitalcost of capitalcovariancecreative accountingcredit and collectiong policy credit cardcredit periodcredit salecredit termcreditorcross-currency pooling system cross-currency quote cumulative votingcurrency forward contract currency futures contract currency optioncurrency riskcurrency swapcurrent assetcurrent liabilitycurrent liabilitycurrent market valuecurrent ratiocurrent yielddebt holderdebt instrumentdebt management ratiosdebt ratiodebt-to-equity ratiodebt-to-total-capital decision-makingdeclaration datedefault riskdeferred annuitydeferred taxdepreciatedepreciationdesired or target capital structure diluted earnings per sharedilution of controldilution of ownershipdilutivedirect methoddirect quotationdisbursementdiscount perioddiscount ratediscount ratediscounted cash flow(DCF)discounted payback perioddiscountingdiversifiable riskdiversifydividend discount modeldividend irrelevane theorydividend payoutdividend payout ratiodividend policydividend yielddividend-payout ratiodo-it-yourself dividenddufault riskDuPont Analysis of ROEearnings before interest and taxes (EBI earnings before interest and taxes(EBIT earnings per shareearnings per shareeconomic order quantity(EOQ)efficient market hypothesis（EMH) employee stock option program(ESOP) equity multiplierEuropean Economic AreaEuropean Economic CommunityEuropean unionexchange rateexchange-rate riskex-dividend dateexecutive directorexotic optionexpansion projectexpected returnexpected utility theoryexternal financingface valueFinancial Accounting Standards Board(FA financial analystfinancial distressfinancial distressfinancial economistfinancial flexibilityfinancial leveragefinancial managementfinancial marketfinancial ratiofinancial riskfinancial riskfinancial standardsfinancial statementfinancing cash flowsfinancing mixfinancing mixfinancing mixfirst-in ,first out (FIFO)Fitch Investor Servicesfixed exchange rate systemfloatfloatationfloatation costfloating exchange rate systemFortune 500forward discountforward marketforward premiumforward rateforward tradefree cash flow hypothesisfree tradefree-riding problemfuture contractfuture value(FV)general partnerGenerally Accepted Accounting Principle general-purpose assetsgo publicgoing concernGoldman Sachsgross profit margingrowth perpetuityhedginghistorical costhoard of directorshomemade dividendshurdle ratehurdle ratehybird securityhybridincentive stock optionincome statementincremental cash flows independent auditorindependent projectindirect methodindirect quotationinformation asymmetry informationally efficient markets initial public offering(IPO)initial public offering(IPO)initial public offerings institutional investorinstitutional investorintangible fixed assetsinterest coverage ratiointerest deductioninterest rate parityinterest rate riskinternal financinginternal rate of return(IRR) Internal Revenue Service(IRS) international corporation international financial management international Monetary Fund intrinsic valueinventoryinventoryinventory processing period inventory turnover ratioinvesting cash flowsinvestment bankinvestment bankerinvestor rationlityJanuary effectjeopardizejoint venturejust-in-time(JIT)systemlast-in ,first-out (LIFO)law of one pricelearning curveleaseleaselesseelessorleverage ratioslevered firmliabilitylimited partnerlimited partnershipline of creditliquidating dividendliquidationliquidity ratiolock box systemlong-term debt to total capital ratios long-term liabilitylong-term ratiolookback currency optionlow regular plus specially designated d mail floatmanagenment buyoutmanipulatemarket conversion valuemarket imperfectionmarket riskmarket shareMarketabilitymarketable securitiesmarketable securitiesmarketable securitymarketable securitymarket-to-book value ratioMaster of AccountingMaster of Business Administration(MBA) Master of Financial Managementmaterial requirement planning (MRP)syst maturitymean-variance frontiermean-variance worldMerrill LynchMiller-orr cash management modelmix of debt and equitymoderate approachModigliani and Miller(M&M)theorem Monday effectmoney marketmoney ordermonitoring costsMoody’s and Standard & Poor’sMoody's Investors Service,Inc.(Moody's) Morgan Stanley Dean Wittermortgagemultinational corporationmutual fundmutually exclusive projectnegotiable certificates of deposit(CDs) negotiate offernet incomenet present value(NPV)net present value(NPV)net profit marginnet working capticalNew York Stock Exchange(NYSE)New York Stork Exchangenewly listed companynon-executive directornormal distributionnormality assumptionnote payableoffering priceopen marketoperating cash flowsoperating incomeoperating income(loss)operating leaseoperating leverageoperating profit marginoperating profit marginoperationally efficient markets opportunity costopportunity costoptimal capital structureoption contractoption exchangeoption-like securityordinary annuityoutstandingoutstanding sharesoverheadover-the-counter marketowner’s equityP/E ratiopartnerpartnershippatentpayback period(PP)payment datepecking order theoryperfect capital marketperpetual inventory systemperpetuitypivotalportfolio theorypost-auditpost-earnings announcement drift precautionary motivepreemptive rightpreemptive rightpreferred stockpreferred stockpreferred stockholder or shareholder present value(PV)price takerprimary marketprincipalprincipal-agent or agency relationship private corporationprivate placementprivately held corporationprivileged subscriptionpro rataprobabilityprobability distributionprobability distribution function processing floatprocrastinationprofitprofitabilityprofitability index(PI)profitability ratioproperty dividendproperty,plant,and equipment(PPE)pros and consprospect theoryprotfoliopublic offerpublicly held companypublicly traded corporations publicly traded firmpurchasing power parityput optionput pricequick ratiorandom variablerate of returnrational behaviorreal assetsreal estaterecord dateregular dividendrelaxed or conservative approach replacement projectrepurchaserepurchaserepurchase agreementrequired rate of returnreserve borrowing capacityresidual claimresidual dividend policyresidual valuerestricted or aggressive approach restrictive covenanatsretail incestorretail investorreturnreturn on asset (ROA)return on common equity (ROCE) return on total equity (ROTE) return on total equity ratio (ROE) revenueright to proxyright to transfer ownershipright to voterights offerrisk aversionSalomon Smith Barneysaturation pointscenario analysisseasoned issuesecondary marketSecurities and Exchange Commission(SEC) semi-strong formsensitivity analysissensitivity analysisseparation of ownership and control share repurchaseshareholderside effectsimple capital structuresimple interstsimulationslowing disbursementsocial goodsole proprietorshipsolvencysource of cashspecial-purpose assetsspeculative motivespin-offsspot ratespot tradestable dollar dividend policy stakeholder theorystand-alone riskStandard & Poor's Corporation(S&P) standard deviationstatement of cash flowstatement of change in shareholders' eq statement of retained earningsstock buybackstock dividendsstock offeringstock offeringstock optionstock price appreciationstock repurchasestock splitstockholderstockholders'equitystraight or majority votingstraight-line depreciationstrong formsunk costswapsyndicate of underwritertakeovertangible fixed assetstarget capital structuretax exempt instrumenttax shieldteminal valuetender offertender offer(=takeover bid)term loantime value of moneytotal asset turnover ratiotrade credittrademarktradeofftradeoff theorytransaction costtransaction motivetreasurertreasury notestreasury sharetreasury stockunbiased forward rateunderlying common stockunderpricingunderpricingunderwriterunderwritingunlevered firmunseasoned issueUS Treasury Billuse of cashvalue effectvalue(wealth)maximizationvariable-rate debtvarianceventure capitalventure capitalistviabilityvice president of financevolatilityvolatilityvoting rightwarrantwarrantweak formweighted average cost of capital(WACC) well-beingwindow dressingwithdrawalworking capital management working captical management world Trade Organization yield to maturity (YTM) zero balance account(ZBA)加速折旧法应付账款应付账款周转率应收账款应收账款应收账款周转率应计制会计应计费用累计折旧累计留存收益获得，取得（在财务中有时指购买；名词形式是acquisition，意为收购）分支机构代理成本代理问题代理关系账龄表（资源，权利等)配置（名词形式是allocation，如capital allocation，意为资本配置）配置有效市场摊销年金先付年金异常（人或事物）升值套利定价理论亚式期权资产管理比率资产周转比率授权股自主权，自治应收账款平均账龄均价期权坏账损失率资产负债表资产负债表银行借款银行承兑汇票破产基本每股收益鲍莫尔现金管理模型行为财务贝塔系数债券契约契约成本账面价值盈亏平衡点分析经纪费企业，商务，业务经营风险资本资产定价模型资本资产定价模型资本预算资本预算资本支出融资性租赁资本市场资本限额资本结构资本盈余现金周转期现金股利现金股利现金流量保障比率筹资活动现金流投资活动现金流经营活动现金流现金收购现金比率集中支付主席（chairmanor chairwoman)支票首席执行官首席财务官按时间顺序排列的（根据权力提出）要求，要求权，主张，要求而得到的东西清算浮游量控股公司系数抵押商业票据普通股普通股普通股股东（也可以是ordinary stockholder or shareholder公司特有风险补偿性余额复杂资本结构复利复利计算集中银行法固定股利支付率政策固定增长率模型消费者信用或有价值权会计长转换溢价转换比率可转换债券可转债可转债可转换优先股可转换证券公司年报相关系数资本成本资本成本协方差创造性会计，寻机性会计信用与收款政策信用卡信用期限赊销信用条件债权人外汇交叉组合系统交叉标价累积投票制远期外汇合约货币期货合约货币期权外汇风险货币互换流动资产流动负债流动负债现行市场价值流动比率现行收益债权人（也可以是debtor,creditor)债务工具债务管理比率债务比率债务与权益比率债务与全部资本比率决策，决策的股利宣布日违约风险递延年金递延税款贬值折旧目标资本结构稀释的每股收益控制权稀释所有权稀释（公司股票）冲减每股收益的直接法直接标价支出、支付折扣期限折扣率折现率折现现金流折现回收期折现计算可分散风险多样化股利折现模型股利无关论股利支付率股利支付比率股利政策股利收益率股利支付比率自制股利违约风险权益报酬率的杜邦分析体系息税前盈余息税前盈余每股收益（盈余）每股盈余经济订货量有效市场假设员工股票期权计划权益乘数欧洲经济区协定欧洲经济共同体欧盟汇率汇率风险除息日执行董事特种期权扩充项目期望收益期望效用理论外部融资面值（美国）会计准则委员会财务分析师财务困境财务困境财务经济学家财务灵活性财务杠杆财务管理金融市场财务比率财务风险财务风险（有时也指金融风险）财务准则财务报表筹资现金流融资比率融资结构融资组合（指负债与所有者权益的比例关系）先进先出惠誉国际公司固定汇率制度浮游量、浮差发行证券；挂牌上市上市成本浮动汇率制度财富500指数远期贴水远期市场远期升水远期汇率远期交易自由现金流假说自由贸易搭便车问题期货合约未来值，终值一般合伙人公认会计原则一般目的资产公开上市持续的高盛公司毛利增长年金避险 套期保值历史成本董事会自制股利门坎利率，最低报酬率门槛利率，最低报酬率混合证券混合金融工具激励性股票期权利润表增量现金流量独立审计师独立项目间接法间接标价信息不对称信息有效市场首次公开发行股票首发股票首发股票机构投资者机构投资者无形固定资产利率保障比率利息抵减利率平价利息率风险内部融资内部收益率，内含报酬率美国国内税务署跨国公司国际财务管理国际货币基金组织内在价值存货存货存活周转期存货周转率投资现金流投资银行投资银行家投资者的理性一月效应危害合资企业即时制后进先出单一价格法则学习曲线租赁租赁承租人出租人杠杠比率杠杆企业负债有限责任合伙人有限合伙制企业贷款额度股利清算清算流动性比率锁箱系统长期债务与全部资本比率长期负债长期比率回顾试货币期权低正常股利加额外股利政策邮寄浮游量管理层收购操纵市场转换价值市场不完备性市场风险市场份额可销售性短期证券有价证券短期有价证券流动性证券，有价证券市场价值与账面价值的比率会计学硕士工商管理硕士财务管理专业硕士物料需求计划系统（债券、票据等）到期均值-方差有效边界均值-方差世界美林公司米勒-欧尔现金管理模型负债与股票的组合适中策略MM定理星期一效应拨款单，汇款单，汇票监督成本穆迪和标准普尔穆迪公司摩根士丹利-添惠公司抵押跨国公司共同基金互不相容项目大额可转让存单议价收购净利润净现值净现值净利润净营运资本纽约证券交易市场纽约股票交易所新上市公司非执行董事正态分布正态假设应付票据发行价格公开市场经营现金流经营收益经营收益（损失）经营性租赁经营杠杆经营利润市场价值比率运营有效市场机会成本机会成本最优资本结构期权合约期权交易类期权证券普通年金（证券等）发行在外的发行股制造费用场外交易市场所有者权益市盈率合伙制企业专利回收期股利支付日排序理论完美资本市场（存货）永续盘存制永续年金关键的，枢纽的组合理论期后审计期后盈余披露预防动机优先权优先认购权优先股优先股优先股股东（英国人用preference stockholder or shareholder)现值价格接受者一级市场本金委托-代理关系（代理关系）私募公司，未上市公司私募私人控股公司有特权的认购按比例，成比例概率概率分布概率分布函数内部处理浮游量延迟利润盈利能力现值指数盈利比率财产股利土地、厂房与设备正反两方面期望理论组合公开发行公众控股公司公开上市公司，公众公司，上市公司（其他的表达法如，listed corporation，public corporation，etc）公开上市公司购买力平价卖出期权卖出价格速动比率随机变量收益率理性行为实务资产房地产（有时也用real property,或者就用property表示）股权登记日正常股利稳健策略更新项目回购回购回购协议要求的报酬率保留借款能力剩余索取权剩余股利政策残余价值激进策略限制性条款散户投资者（为自己买卖证券而不是为任何公司或机构进行投资的个人投资者）个人投资者.散户投资者回报资产收益率普通权益报酬率全部权益报酬率权益报酬率收入代理权所有权转移权投票权认股权发行风险规避所罗门美邦投资公司饱和点情况分析适时发行、增发（seasoned是指新股稳定发行。
财务英语基础词汇表
1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollectible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollectible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit 1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V A T paid ( or input tax)1282 留抵税额excess V A T paid (or overpaid V A T) 1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted 1291 递延所得税资产deferred income tax assets 1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other 13 基金及长期投资funds and long-term investments 131 基金funds1311 偿债基金redemption fund (or sinking fund) 1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments 1322 长期债券投资long-term bond investments 1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments 1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments 142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment 1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery 151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment 158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments 1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable 1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables 1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted 1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt) 2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners 2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other 212 应付短期票券short-term notes and bills payable 2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V A T payable2175 应付税捐-其它accrued taxes payable- other 2178 其它应付费用other accrued expenses payable 218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - relatedparties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance 2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额V A T received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities 2292 递延兑换利益deferred foreign exchange gain 2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank 2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other 233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able 2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables 234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities 2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities 2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other 3 所有者权益（股东权益）owners equity31 资本capital311 资本（或股本）capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination326 受赠公积donated surplus328 其它资本公积other additional paid-in capital 3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method 3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保留盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改良扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments342 累积换算调整数cumulative translation adjustment343 未认列为退休金成本之净损失net loss not recognized as pension cost35 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest4 营业收入operating revenue41 销货收入sales revenue4112 分期付款销货收入installment sales revenue 417 销货退回sales return419 销货折让sales allowances4191 销货折让sales discounts and allowances46 劳务收入service revenue47 业务收入agency revenue48 其它营业收入other operating revenue488 其它营业收入-其它other operating revenue 4888 其它营业收入-其它other operating revenue - other5营业成本operating costs51 销货成本cost of goods sold511 销货成本cost of goods sold5111 销货成本cost of goods sold5112 分期付款销货成本installment cost of goods sold512 进货purchases5121 进货purchases5122 进货费用purchase expenses5123 进货退出purchase returns5124 进货折让charges on purchased merchandise 513 进料materials purchased5131 进料material purchased5132 进料费用charges on purchased material5133 进料退出material purchase returns5134 进料折让material purchase allowances514 直接人工direct labor5141 直接人工direct labor515~518 制造费用manufacturing overhead5151 间接人工indirect labor5152 租金支出rent expense, rent5153 文具用品office supplies (expense)5154 旅费travelling expense, travel5155 运费shipping expenses, freight5156 邮电费postage (expenses)5157 修缮费repair(s) and maintenance (expense ) 5158 包装费packing expenses5161 水电瓦斯费utilities (expense)5162 保险费insurance (expense)5163 加工费manufacturing overhead - outsourced 5166 税捐taxes5168 折旧depreciation expense5169 各项耗竭及摊提various amortization5172 伙食费meal (expenses)5173 职工福利employee benefits/welfare5176 训练费training (expense)5177 间接材料indirect materials5188 其它制造费用other manufacturing expenses56 劳务成本制ervice costs561 劳务成本service costs5611 劳务成本service costs57 业务成本gency costs571 业务成本agency costs5711 业务成本agency costs58 其它营业成本other operating costs588 其它营业成本-其它other operating costs-other 5888 其它营业成本-其它other operating costs - other6 营业费用operating expenses61 推销费用selling expenses615~618 推销费用selling expenses6151 薪资支出payroll expense6152 租金支出rent expense, rent6153 文具用品office supplies (expense)6154 旅费travelling expense, travel6155 运费shipping expenses, freight6156 邮电费postage (expenses)6157 修缮费repair(s) and maintenance (expense) 6159 广告费advertisement expense, advertisement 6161 水电瓦斯费utilities (expense)6162 保险费insurance (expense)6164 交际费entertainment (expense)6165 捐赠donation (expense)6166 税捐taxes6167 呆帐损失loss on uncollectible accounts 6168 折旧depreciation expense6169 各项耗竭及摊提various amortization6172 伙食费meal (expenses)6173 职工福利employee benefits/welfare6175 佣金支出commission (expense)6176 训练费training (expense)6188 其它推销费用other selling expenses62 管理及总务费用general & administrative expenses625~628 管理及总务费用general & administrative expenses6251 薪资支出payroll expense6252 租金支出rent expense, rent6253 文具用品office supplies6254 旅费travelling expense, travel6255 运费shipping expenses,freight6256 邮电费postage (expenses)6257 修缮费repair(s) and maintenance (expense) 6259 广告费advertisement expense, advertisement 6261 水电瓦斯费utilities (expense)6262 保险费insurance (expense)6264 交际费entertainment (expense)6265 捐赠donation (expense)6266 税捐taxes6267 呆帐损失loss on uncollectible accounts6268 折旧depreciation expense a6269 各项耗竭及摊提various amortization6271 外销损失loss on export sales6272 伙食费meal (expenses)6273 职工福利employee benefits/welfare6274 研究发展费用research and development expense6275 佣金支出commission (expense)6276 训练费training (expense)6278 劳务费professional service fees6288 其它管理及总务费用other general and administrative expenses63 研究发展费用research and development expenses 635~638 研究发展费用research and development expenses6351 薪资支出payroll expense6352 租金支出rent expense, rent6353 文具用品office supplies6354 旅费travelling expense, travel6355 运费shipping expenses, freight6356 邮电费postage (expenses)6357 修缮费repair(s) and maintenance (expense) 6361 水电瓦斯费utilities (expense)6362 保险费insurance (expense)6364 交际费entertainment (expense)6366 税捐taxes6368 折旧depreciation expense6369 各项耗竭及摊提various amortization6372 伙食费meal (expenses)6373 职工福利employee benefits/welfare6376 训练费training (expense)6378 其它研究发展费用other research and development expenses7 营业外收入及费用non-operating revenue and expenses, other income(expense)71~74 营业外收入non-operating revenue711 利息收入interest revenue7111 利息收入interest revenue/income712 投资收益investment income7121 权益法认列之投资收益investment income recognized under equity method7122 股利收入dividends income7123 短期投资市价回升利益gain on market price recovery of short-term investment713 兑换利益foreign exchange gain714 处分投资收益gain on disposal of investments 715 处分资产溢价收入gain on disposal of assets 748 其它营业外收入other non-operating revenue 7481 捐赠收入donation income7482 租金收入rent revenue/income7483 佣金收入commission revenue/income7484 出售下脚及废料收入revenue from sale of scraps7485 存货盘盈gain on physical inventory7486 存货跌价回升利益gain from price recovery of inventory7487 坏帐转回利益gain on reversal of bad debts 7488 其它营业外收入-其它other non-operating revenue- other items75~ 78 营业外费用non-operating expenses751 利息费用interest expense 752 投资损失investment loss7521 权益法认列之投资损失investment loss recog- nized under equity method7523 短期投资未实现跌价损失unrealized loss on reduction of short-term investments to market753 兑换损失foreign exchange loss754 处分投资损失loss on disposal of investments 7551 处分资产损失loss on disposal of assets788 其它营业外费用other non-operating expenses 7881 停工损失loss on work stoppages7882 灾害损失casualty loss7885 存货盘损loss on physical inventory7886 存货跌价及呆滞损失loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它other non-operating expenses- other8 所得税费用(或利益) income tax expense (or benefit)9 非经常营业损益nonrecurring gain or loss91 停业部门损益gain(loss) from discontinued operations911 停业部门损益-停业前营业损益income(loss) from operations of discontinued segments912 停业部门损益-处分损益gain(loss) from disposal of discontinued segments9211 非常损益extraordinary gain or loss93 会计原则变动累积影响数cumulative effect of changes in accounting principles94 少数股权净利minority interest income。
财务管理中常见的英文词汇
财务管理中常见的英文词汇-标准化文件发布号：（9456-EUATWK-MWUB-WUNN-INNUL-DDQTY-KII《财务管理学中常见的英文缩写词汇》1、ACF Annuity compound factor2、ADF Annuity discounted factor3、PVIFA Present-Value Interest Factors of Annuity4、FVIFA Future-Value Interest Factors of Annuity5、XFVA X可能是先付年金的声母（没有查到具体出处）Future-Value of Annuity6、XPVA X可能是先付年金的声母（没有查到具体出处）Present-Value of Annuity7、RA relavant asset8、RL relavant liability9、RE Retained Earnings10、DOL Degree of Operational Leverage11、DFL Degree of Financial Leverage12、DCL Degree of Combined Leverage13、DTL Degree of Total Leverage14、EBIT Earnings before interest and tax15、EAT Earnings after tax16、EPS Earnings per share17、NDR Net debt ratio18、NPV Net present value19、NCF Net cash flow20、CFAT Cash flow after tax21、PI Profitability index22、ANPV Average of Net present value23、JIT Just-in-time24、CD(现金折扣百分比但是不知道单词) cash discount25、SP 这个是市销率PS吧：price to sales26、FCFF Free Cash Flow for the Firm27、DQⅡ(在理财杂志上看到的一种工具)28、ETF(买卖基金) exchange traded fund29、IPO Initial Public Offering30、PE price per share/earnings per share31、PE/VC Private Equity私募股权/ Venture Capital风险投资32、ISM(制造业指数) institute for supply management33、PMI（采购经理人指数）Purchasing Manager's Index2。
财务分析英语词汇表
财务分析英语词汇表一、资产类词汇1、 Assets（资产）：企业拥有或控制的具有经济价值的资源。
2、 Current assets（流动资产）：能够在一年内或一个经营周期内变现或运用的资产，如 Cash（现金）、Accounts receivable（应收账款）、Inventory（存货）等。
3、 Fixed assets（固定资产）：使用期限较长，价值较高，并在使用过程中保持原有实物形态的资产，例如 Plant and equipment（厂房和设备）、Land（土地）。
4、 Intangible assets（无形资产）：没有实物形态，但能为企业带来经济利益的资产，如 Patents（专利）、Trademarks（商标）、Goodwill（商誉）。
二、负债类词汇1、 Liabilities（负债）：企业过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务。
2、 Current liabilities（流动负债）：需要在一年或一个经营周期内偿还的债务，如 Accounts payable（应付账款）、Shortterm loans（短期借款）。
3、Longterm liabilities（长期负债）：偿还期限在一年以上的债务，例如 Bonds payable（应付债券）、Longterm loans（长期借款）。
三、所有者权益类词汇1、 Owner's equity（所有者权益）：企业资产扣除负债后由所有者享有的剩余权益。
2、 Share capital（股本）：公司通过发行股票所筹集的资金。
3、 Retained earnings（留存收益）：企业历年实现的净利润留存于企业的部分。
四、利润表相关词汇1、 Revenue（收入）：企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入，如 Sales revenue（销售收入）、Service revenue（服务收入）。
精编【财务管理知识】财务英文专业词汇
【财务管理知识】财务英文专业词汇xxxx年xx月xx日xxxxxxxx集团企业有限公司Please enter your company's name and contentv财务会计英文专业词汇a payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类Assets一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank 100902 银行本票Cashier''s cheque 100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits 100906 存出投资款Refundable deposits 1101 短期投资Short-term investments 110101 股票Short-term investments - stock 110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other 1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance 1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commissionbasis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses 长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks 140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds 140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation 1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material 160101 专用材料Special-purpose material 160102 专用设备Special-purpose equipment 160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement forfabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets 1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges 待处理财产损溢Wait deal assets loss or income 1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue 2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable 21710101 进项税额Withholdings on VAT 21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction 21710105 销项税额Substituted money on VAT 21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable 217103 应交消费税Consumption tax payable 217104 应交资源税Resources tax payable 217105 应交所得税Income tax payable 217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building citiespayable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable 217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value 231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable 应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock) 实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receivenon-cash donate reserve311103 股权投资准备Stock right investment reserves 311105 拨款转入Allocate sums changeover in 311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve 3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves 312103 法定公益金Legal public welfare fund 312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in 314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund 314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus andwelfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change toassets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture 410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus 外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue 产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue 材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income 计提的委托贷款减值准备Withdrawal of entrust loans reserves5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME 非货币性交易收益Non-cash deal income现金溢余Cash overage 处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale 其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees 矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost 5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior 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财务管理专业英语词汇表(很全面)
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 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 es 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 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。
财务管理中常见的英文词汇
《财务管理学中常见的英文缩写词汇》1、ACF Annuity compound factor2、ADF Annuity discounted factor3、PVIFA Present-Value Interest Factors of Annuity4、FVIFA Future-Value Interest Factors of Annuity5、XFVA X可能是先付年金的声母（没有查到具体出处）Future-Value of Annuity6、XPVA X可能是先付年金的声母（没有查到具体出处）Present-Value of Annuity7、RA relavant asset8、RL relavant liability9、RE Retained Earnings10、DOL Degree of Operational Leverage11、DFL Degree of Financial Leverage12、DCL Degree of Combined Leverage13、DTL Degree of Total Leverage14、EBIT Earnings before interest and tax15、EAT Earnings after tax16、EPS Earnings per share17、NDR Net debt ratio18、NPV Net present value19、NCF Net cash flow20、CFAT Cash flow after tax21、PI Profitability index22、ANPV Average of Net present value23、JIT Just-in-time24、CD(现金折扣百分比但是不知道单词) cash discount25、SP 这个是市销率PS吧：price to sales26、FCFF Free Cash Flow for the Firm27、DQⅡ(在理财杂志上看到的一种工具)28、ETF(买卖基金) exchange traded fund29、IPO Initial Public Offering30、PE price per share/earnings per share31、PE/VC Private Equity私募股权/ Venture Capital风险投资32、ISM(制造业指数) institute for supply management33、PMI（采购经理人指数）Purchasing Manager's Index。
sgna 财务术语
sgna 财务术语SGNA 财务术语，是指特定财务领域中常用的一些词汇和术语。
以下是一些常见的 SGNA 财务术语及其相关解释：1. 销售费用 (Selling Expenses)：指企业为推广和销售产品或服务所发生的费用，如广告费用、促销费用等。
2. 一般管理费用 (General and Administrative Expenses)：指企业日常运营过程中产生的管理费用，如行政人员工资、办公用品费用等。
3. 研发费用 (Research and Development Expenses)：指企业用于研发新产品、改进现有产品或技术的费用，包括研发人员工资、实验设备等。
4. 营业外支出 (Non-Operating Expenses)：指企业与日常经营活动无直接关系的支出，如非经常性损失、罚款等。
5. 资产减值损失 (Impairment Loss)：指企业资产价值因外部环境变化或内部因素导致减值的损失。
6. 资本支出 (Capital Expenditures)：指企业用于购买长期资产或进行重大投资的支出，如购买设备、建筑物等。
7. 财务费用 (Financial Expenses)：指企业为融资活动所支付的费用，如利息支出、手续费等。
8. 税前利润 (Profit Before Tax)：指企业在纳税前所实现的利润。
9. 营业利润 (Operating Profit)：指企业在扣除销售费用、一般管理费用和研发费用后的净利润。
10. 现金流量 (Cash Flow)：指企业在一定时期内产生的现金流入和流出的金额。
以上是一些常见的 SGNA 财务术语，它们在企业的财务管理中起着重要作用。
了解这些术语有助于理解企业的财务状况和经营情况，从而做出更明智的决策。
在财务管理中，熟悉并正确运用这些术语是至关重要的。
财务常用英语词汇ko
财务管理常用英语词汇1．business企业商业业务2．financial management财务管理3．the goal of financial management财务管理的目标4．profit maximization (maximize profit) 利润最大化5．earnings per share maximization每股盈余最大化6．stockholder (share holder) wealth maximization股东财富最大化7．stakeholder利益相关者8．stock holder/shareholder股东9．creditor/bondholder债权人10．the factors that affect the stockholder value股东价值的影响因素11．cost of capital资本成本12．capital investment资本投资13．working capital 营运资本14．capital structure 资本结构15．bankruptcy risk 破产风险16．tax rate 税率17．dividend policy股利政策18．operating activity 经营活动19．investing activity投资活动20．financing activity 筹资活动21．agency cost 代理成本22．agency problem代理问题23．moral risk道德风险24．adverse selection逆向选择25．corporate social responsibility企业社会责任26．financial markets金融市场27．money markets短期资金市场28．capital markets长期资金市场29．spot markets现货市场30．future markets期货市场31．public offer markets向公众发行的市场32．initial public offering 首次公开发行股票(即IPO）33．private placement markets私募市场34．corporate bond market企业债券市场35．stock market股票市场36．financial future market金融期货市场37．financial ratio analysis 财务比率分析38．four major categories of financial ratios 四类财务比率39．liquidity ratios 短期偿债能力比率40．long-term liquidity ratios 长期偿债能力比率41．profitability ratios盈利能力比率42．operating income经营收益43．earnings per share每股收益44．working capital营运资本45．current ratio流动比率46．quick ratio速动比率47．cash flow ratio现金流量比率48．operating cash flows经营现金流49．cash flow from operations经营活动现金流50．investing cash flows投资现金流51．cash flow from investing 投资活动现金流52．cash flows from financing筹资活动现金流53．debt ratio资产负债率54．debt-to-equity ratio产权比率55．equity multiplier权益乘数56．debt-to-long capital ratio长期资本负债率57．time of interest earned based on earnings (TIE)58．earnings-based interest coverage ratio利息保障倍数59．cash flow coverage ratio现金流量保障比率60．time of interest earned based on cash flows61．cash flow-based interest coverage ratio现金流量利息保障倍数62．debt-to-cash flow ratio现金流量债务比63．accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数64．inventory turnover存货周转率65．current assets turnover流动资产周转率66．non-current assets turnover/fixed assets turnover非流动资产周转率（固定资产周转率）67．total assets turnover总资产周转率68．gross profit margin销售毛利率69．net profit margin销售利润率70．return on assets (ROA) 资产利润率71．return on equity (ROE) 权益净利率72．Du Pont system杜邦财务分析体系73．improved financial analysis system改进的财务分析体系74．net operating assets净经营资产75．net financial liabilities净金融负债76．after-tax operating profit税后经营利润77．after-tax interest expense税后利息费用78．net financial leverage净财务杠杆79．earnings per share每股盈余80．sales forecast销售预测81．the percentage of sales method销售百分比法82．external financing requirement(EFR) 外部融资额83．sensitivity analysis of EFR外部融资需求的敏感分析84．internal growth rate内含增长率85．sustainable growth rate可持续增长率86．effective growth rate实际增长率87．overall budget (general budget) 全面预算88．sales budget销售预算89．production budget生产预算90．direct material budget直接材料预算91．direct labor budget直接人工预算92．overhead budget制造费用预算93．product cost budget产品成本预算94．sales expense and administrative销售费用95．general expense budget 管理费用预算96．cash budget现金预算97．capital expenditure budget资本支出预算98．income statement budget利润表预算99．balance sheet budget资产负债表预算100．flexible budget弹性预算101．the valuation of discounted cash flow method 折现现金流量估价法102．the time value of money 货币的时间价值103．future value and present value 复利终值与现值104．ordinary annuity普通年金105．annuity due预付年金106．deferred annuity递延年金107．perpetuity永续年金108．bond valuation债券估价109．par value (face value, principal) 债券面值110．coupon rate票面利率111．maturity date到期日112．nominal annual rate名义利率113．periodic rate周期利率114．effective annual rate实际利率115．real discount bond纯贴现债券116．zero bond平息债券117．perpetual bond永久债券118．outstanding bond流通债券119．yield to maturity 债券到期收益率120．stock valuation 股票估价121．ordinary stock普通股122．preferred stock优先股123．common stockholder 普通股股东124．preferred stockholder优先股股东125．open price开盘价126．close price收盘价127．high price最高价128．low price最低价129．zero growth model valuation零增长股票估价130．constant growth model valuation 固定增长股票估价131．non-constant growth model valuation 非固定增长股票估价132．risk and rate of return 风险和报酬133．stand-alone risk and rates of return 单项资产的风险和报酬134．Relaxed/restricted/moderate current asset investment policy宽松的/紧缩的/适中的营运资本政策135．maturity matching(self-liquidating) /aggressive/conservative current asset financing policy配合型/激进型/稳健型筹资政策136．residual income剩余收益137．credit terms for borrowing借款的信用条件138．line of credit信贷限额139．revolving credit agreement周转信贷协议140．compensating balances补偿性余额141．loan mortgage借款抵押142．forms of interest payment借款利息的支付方法143．distributions to shareholders/dividend distribution利润分配144．declaration date股利宣告日145．holder-of-record date股权登记日146．payment date股利支付日147．ex-dividend date除息日148．cash dividend现金股利149．asset (property)dividend财产股利150．liability dividend负债股利151．stock dividend股票股利152．dividend irrelevance theory股利无关论153．dividend relevance theory股利相关论154．private corporation私募公司未上市公司155．book-value weight账面价值权数156．market value weight市场价值权数157．target value weight目标价值权数158．business risk经营风险159．financial risk财务风险160．degree of operational leverage经营杠杆系数161．degree of financial leverage财务杠杆系数162．total degree of leverage总杠杆系数163．debt holder债权人164．net profit theory净收益理论165．operating profit theory营业收益理论166．trade-off theory权衡理论167．EPS analysis of financing融资的每股收益分析168．optimal capital structure最佳资本结构169．firm valuation企业价值评估170．integrated value企业的整体价值171．economic value企业的经济价值172．current market value现时市场价值173．fair market value公平市场价值174．entity value实体价值175．equity value股权价值176．going-concern value持续经营价值177．liquidation value清算价值178．minor equity value少数股权价值179．controlling equity value控股权价值180．premium of controlling rights控股权溢价181．dividend discount model股利折现模型182．option-pricing model期权定价模型183．discounted cash flow valuation折现现金流量模型184．book value 账面价值185．market value市场价值186．liquidation value 清算价值187．stand-alone risk and rates of return单项资产的风险和报酬188．probability概率189．expected value190．variance方差191．standard deviation标准差192．coefficient of variation(CV)变化系数193．portfolio risk and return投资组合的风险和报酬194．expected rate of return预期报酬率195．correlation相关性196．perfectly positive correlation完全正相关197．perfectly negative correlation完全负相关198．no correlation不相关199．coefficient of correlation相关系数200．co-variance协方差201．efficient set有效集202．capital market line资本市场线203．equilibrium均衡点204．systematic risk (market risk, non-diversifiable risk) 系统风险205．non systematic risk (company-specific risk, diversifiable risk)非系统风险206．capital asset pricing model (CAPM) 资本资产定价模型207．security market line证券市场线208．opportunity cost of capital资本的机会成本209．required rate of return on investment投资的必要报酬率210．net present value (NPV) 净现值211．profitability index (PI) 现值指数212．internal rate of return (IRR) 内含报酬率213．payback period (PP) 回收期214．accounting rate of return (ARR)会计收益率215．cash flows现金流量216．cash outflows现金流出量217．cash inflows现金流入量218．operating cash flows营业现金流量219．cash costs付现成本220．salvage value残值221．relevant cost相关成本222．irrelevant cost非相关成本223．differential cost差额成本224．future cost未来成本225．replacement cost重置成本226．opportunity cost机会成本227．sunk cost沉没成本228．historical cost过去成本229．book cost账面成本230．eplacement decision of fixed asset固定资产更新决策231．average annual cost of fixed asset固定资产的平均年成本232．adjusted cash flow method调整现金流量法233．adjusted discount rate method风险调整折现率法234．weighted average cost of capital加权平均资本成本235．project risk项目风险236．project systematic risk项目系统风险237．comparable firms可比企业238．transaction demand交易性需要239．precautionary demand预防性需要240．speculative demand投机性需要241．the management of cash receipts and expenditures现金收支管理242．use cash floats使用现金浮游量243．accelerate cash receipts加速收款244．defer the disbursement of payables推迟应付款的支付245．optimal cash balance最佳现金持有量246．cost analysis model成本分析模式247．opportunity cost机会成本248．management cost管理成本249．stock-out cost短缺成本250．inventory model存货模式251．transaction cost交易成本252．random model随机模式253．the management of accounts receivable应收账款管理254．credit policy信用政策255．credit term信用期间256．credit standard信用标准257．cash discount policy现金折扣政策258．the ages of accounts receivable应收账款账龄259．collection policy收账政策260．inventory management存货管理261．acquisition cost取得成本262．ordering cost订货成本263．purchase cost购置成本264．storage cost储存成本265．fixed cost固定成本266．variable cost变动成本267．basic economic order quantity model (EOQ model) 经济订货量基本模型268．extended economic order quantity model经济订货量扩展模型269．ordering lead time订货提前期270．safety stocks保险储备271．reorder points 再订货点272．bond ratings债券评级273．convertibles可转换证券274．convertible bonds可转换债券275．conversion price转换价格276．conversion ratio转换比率277．conversion period 转换期278．call provisions赎回条款279．non-callable period不可赎回期280．callable period赎回期281．call price赎回价格282．call conditions赎回条件283．put provisions回售条款284．force conversion provision强制性转换条款285．Leases租赁286．lease contract租赁合约287．lesser出租人288．lessee承租人289．operating leases经营租赁290．financial leases (capital leases) 融资租赁291．direct leases直接租赁292．leveraged leases杠杆租赁293．sale and lease-back售后租回294．the break-even lease income for lesser出租人的损益平衡租金295．cancellable leases可撤销租赁296．non-cancellable leases不可撤销租赁297．off-balance sheet financing表外融资298．working capital policies营运资本政策299．current asset investment policies营运资本持有政策300．current asset financing policies营运资本筹集政策301．distributions to shareholders/dividend distribution利润分配302．cash dividend现金股利303．asset (property) dividend财产股利304．liability dividend负债股利305．stock dividend股票股利306．residual dividend policy剩余股利政策307．constant or continuing growth dividend policy固定或持续增长的股利政策308．constant payout ratio dividend policy固定股利支付率政策309．target capital structure目标资本结构310．stock splits股票分割311．cost of capital资本成本312．specific cost of capital (respective component cost of capital) 个别资本成本313．weighted average cost of capital加权平均资本成本314．options期权315．option contract期权合约316．underlying asset标的资产317．maturity date到期日318．the exercise of options期权的执行319．call option看涨期权320．put option看跌期权321．american option美式期权322．european option欧式期权323．long position多头324．short position空头325．in the money实值期权326．out of the money虚值期权327．at the money 平价期权328．principles of valuing options期权估价原理329．real options（实物期权）330．purchased material外购材料331．purchased fuel外购燃料332．purchased power外购动力333．wages and welfare工资及福利费334．depreciation expense折旧费335．taxes税金336．other expenditures其他支出337．manufacturing cost生产经营成本338．selling expenses销售费用339．general administrative expenses管理费用340．inventorial costs计入存货的成本341．capitalized costs资本化成本342．expensed costs费用化成本343．product cost产品成本344．period cost期间成本345．cost object成本对象346．direct cost直接成本347．indirect cost间接成本348．effective cost实际成本349．standard cost标准成本350．total cost全部成本351．variable cost变动成本352．product-based costing system产品基础成本计算制度353．activity-based costing system作业基础成本计算制度354．absorption rate分配率355．finished goods完工产品356．work-in-process在产品357．equivalent units约当产量358．joint products联产品359．by-products副产品360．Product costing品种法361．batch costing分批法362．process costing分步法363．cost behavior成本性态364．fixed cost固定成本365．variable cost变动成本366．hybrid cost混合成本367．cost-volume-profit analysis本-量-利分析368．marginal contribution边际贡献369．contribution margin边际贡献率370．break-even analysis盈亏临界分析371．margin of safety安全边际372．the rate of margin of safety安全边际率373．sensitivity analysis敏感分析374．coefficient of sensitivity敏感系数375．ideal standard cost理想标准成本376．normal standard cost正常标准成本377．standard direct material cost直接材料标准成本378．standard direct labor cost直接人工标准成本379．standard fixed overhead固定制造费用标准成本380．variance analysis差异分析381．Performance evaluation业绩评价382．cost centre成本中心383．responsibility cost责任成本384．controllable cost可控成本385．non-controllable cost不可控成本386．profit centre利润中心387．Investment centre投资中心。
(完整版)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 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 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。
财务管理专业英语单词
Topic1：决策：decision-making上市公司：publicly-traded corporations波动、变化的：volatility资本预算：capital budgeting流动负债：current liability产生、繁殖：beget /breed职员：personnel稀释：dilute观念、想法：notion总裁、首席执行官：CEO chief executive officer 发行股票：stock offeringTopic2：拒绝：rebuff整合、调整：align缺点：drawback起诉：sue失职、玩忽职守：malpractice度量、尺寸：dimension学术论文：dissertation先决条件：prerequisite征用、没收：expropriate分歧、差异：divergence奢华的：lavish控股公司：closely held corporation社会福利：social good个人独资企业：sole proprietorship要约收购：tender offer委托-代理关系（代理关系）：principal-agent/agency relationship 股票期权：stock optionsTopic5：本能的、固有的：instinctive先付年金：annuity due吸引人：appealing关于、涉及：pertain to剧烈的、敏锐的：acutely或有要求权股价：contingent claim valuation到期、期满：expire诱惑：enticement偿债基金条款：a sinking fund provision遵守：comply信用债券：debenture年金终值系数：future value interest factor for annuities年金现值系数：present value interest factor for annuitiesTopic6：忽视：disregard概率分布函数：probability distribution function参数：parameter对称的：symmetrical无弹性的：inelastic察觉：discern引起、引发:trigger合理性、可信性：plausibility贝塔系数（β系数）：beta coefficient价格接受者：price taker期后盈余披露：post-earnings announcement drift均值方差有效边际：mean-variance efficient frontiers 套利定价理论(APT):arbitrage pricing theoryTopic7：验证、使有效：validate互不相容的项目：mutually exclusive projects阻止、排除：preclude放弃：forgo制造费用：overhead残余价值：residual value折现回收期：discounted payback period 倾向于：incline to资本限额：capital rationing出错：go awryTopic8：开始进行、继续下去：proceed to收益：proceeds放下、寄存：deposit存款：deposits禁止、阻止：prohibit特权、优先增股权：privilege赋予、赠予：confer期货合约：future contract足够的、充分的：sufficient不愿意：reluctance获得、导出：derive from包销：underwriting随后的、接着发生的：subsequent激励性股票期权：incentive stock option 优先权：preemptive right可转债：convertible debt构成：constituteTopic9：摩擦：friction混合证券：hybrid security风险资本：venture capital认股权证：warrant类期权证券：option-like security 融资租赁：capital lease经营杠杆：operating leverage津贴：subsidy刺激的：provocative。
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《财务管理学中常见的英文缩写词汇》
1、ACF Annuity compound factor
2、ADF Annuity discounted factor
3、PVIFA Present-Value Interest Factors of Annuity
4、FVIFA Future-Value Interest Factors of Annuity
5、XFVA X可能是先付年金的声母（没有查到具体出处）Future-Value of Annuity
6、XPVA X可能是先付年金的声母（没有查到具体出处）Present-Value of Annuity
7、RA relavant asset
8、RL relavant liability
9、RE Retained Earnings
10、DOL Degree of Operational Leverage
11、DFL Degree of Financial Leverage
12、DCL Degree of Combined Leverage
13、DTL Degree of Total Leverage
14、EBIT Earnings before interest and tax
15、EAT Earnings after tax
16、EPS Earnings per share
17、NDR Net debt ratio
18、NPV Net present value
19、NCF Net cash flow
20、CFAT Cash flow after tax
21、PI Profitability index
22、ANPV Average of Net present value
23、JIT Just-in-time
24、CD(现金折扣百分比但是不知道单词) cash discount
25、SP 这个是市销率PS吧：price to sales
26、FCFF Free Cash Flow for the Firm
27、DQⅡ(在理财杂志上看到的一种工具)
28、ETF(买卖基金) exchange traded fund
29、IPO Initial Public Offering
30、PE price per share/earnings per share
31、PE/VC Private Equity私募股权/ Venture Capital风险投资
32、ISM(制造业指数) institute for supply management
33、PMI（采购经理人指数）Purchasing Manager's Index。