财务管理英语词汇

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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。

财务管理词汇总结

无形资产Intangible assets专利权Patents清理Liquidation应付票据Notes payable增值税value added tax实收资本(或股本) Paid-up capital(or stock)资本公积Capital reserve利润分配Profit distributionOwnership interest（owner’s equity）所有者权益流动资产Current assets应收票据Note receivable应收款Account receivableDeposit accounts定期存款账户Current accounts 活期存款账户Semi-Finished goods自制半成品Principal本金Term loan 定期贷款Fixed assets固定资产Conference会议费Special duties加班餐费Business traveling市内交通费Correspondence通讯费Water and Steam水电取暖费Taxes and dues税费Rent租赁费Maintenance管理费Entertainment接待费Commission支付手续费Sundry charges杂费non-operating income营业外收入Cost of goods sold产品销售成本treasurer 出纳员dividend 股息，红利credit rating 信用等级outstanding 未付的，未兑现的retail customer 小额客户bank copy 银行对账单blue chip 蓝筹股stockbroker 股票经纪人bad debts 坏账clerical costs 办公费用overdue accounts 逾期账款collateral 担保品trade credit 商业信用cash balances 现金结余C.O.D（cash on delivery）货到付款Installment 分期付款Payment schedule 还款计划Partnership 合股公司Corporation 股份有限公司Debt （loan）capital 借入资本Accumulated depreciation累计折旧Claim 索赔Income statement （profit and loss account）损益表Cash flow statement 现金流量表Balance sheet 资产负债表Fall due 到期Securities 有价证券Promissory notes 本票。

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。

财务管理专业英语

财务管理专业英语fｉnancｉaｌmanagement 财务管理decｉｓion-makiｎg 决策,决策得aｃquirｅ获得,取得pubｌiclｙtｒaded corpoｒａtioｎｓ公开上市公司公众vｉce preｓｉdent of finａｎｃe财务副总裁chｉef finａncial officer 首席财务官chief executｉvｅoffｉcer 首席执行官baｌａnｃe sheeｔ资产负债表capital buｄgeｔiｎg 资本预算worｋinｇｃaｐｉtal ｍaｎaｇeｍｅｎt 营运资本管理huｒｄlｅratｅ最低报酬率ｃaｐitａl ｓtrｕcture资本结构ｍiｘof deｂt aｎｄeｑuｉty负债与股票得组合cash diviｄｅnd现金股利stｏckｈolder股东dividend pｏlicy 股利政策dividend-payｏｕt ratiｏ股利支付率sｔock repuｒｃhasｅ股票回购stock offeｒiｎｇ股票发行ｔradeoff 权衡,折中moｎｓtｏck 普通股ｃurrent liａbility 流动负债cuｒrent aｓseｔ流动资产mａrｋetａble ｓｅcｕｒity流动性资产,有价证券inveｎtｏry 存货tａngible fｉxeｄasｓets 有形固定资产in tａngible ｆiｘed aｓｓets 无形固定资产patenｔ专利ｔｒademark商标crｅdiｔor债权人stocｋhｏlｄs’ equｉｔｙ股东权益financing ｍiｘ融资组合ｒisk averｓｉon 风险规避ｖoｌatility 易变性不稳定性ａlloｃａte 配置capital allocatioｎ资本配置buｓineｓs 企业商业业务fｉnａnｃiaｌrｉｓk财务风险soleｐｒｏprietｏｒｓhip 私人业主制企业parｔｎerｓhｉp合伙制企业lｉｍiteｄｐaｒtner有限责任合伙人ｇｅneral partｎer 一般合伙人seｐaｒatｉon of oｗnership ａｎd ｃontrｏl 所有权与经营权分离clａｉm 要求主张要求权mａｎaｇemenｔbｕyout 管理层收购tendｅr oｆfer要约收购financial ｓtandards 财务准则initial publｉc ofｆering首次公开发行股票ｐｒｉvａtｅcorporation 私募公司未上市公司cloｓeｌy hｅｌｄcoｒpｏｒaｔion 控股公司boaｒｄof dirｅｃtoｒs 董事会ｅxecutove director执行董事ｎｏn－eｘeｃutｏve dｉｒeｃtｏｒ非执行董事chａiｒpersｏｎ主席cｏｎtrｏlｌer 主计长treasｕrer 司库reveｎｕe收入proｆit 利润eaｒnings per shaｒe 每股盈余ｒｅｔurn回报markeｔｓhaｒe 市场份额ｓocｉal gooｄ社会福利finａｎcｉal dｉstrｅss 财务困境stakｅhｏｌdｅr theｏry 利益相关者理论valｕe (wealth) maximｉｚatｉon价值(财富)最大化ｃｏmｍｏｎsｔoｃkhoｌdeｒ普通股股东prefｅrｒed stockｈｏlder 优先股股东dｅbt hｏlｄeｒ债权人welｌ—beｉnｇ福利diversitｙ多样化gｏing cｏｎcern 持续得ａgency prｏｂlem 代理问题ｆｒee—riding pｒoblem 搭便车问题informatioｎasymmｅtry 信息不对称reｔaiｌｉｎvｅstｏr散户投资者ｉnｓtitutioｎal iｎvesｔor 机构投资者agenｃyｒeｌaｔioｎｓhip代理关系ｎet pｒｅsｅnt vaｌuｅ净现值crｅaｔiｖｅaccｏunｔing 创造性会计stoｃk opｔion 股票期权ａｇency cosｔ代理成本bondｉｎg cｏst 契约成本ｍonitoring cosｔs 监督成本tａkeover 接管corporaｔe ａnｎｕalｒeｐortｓ公司年报balanｃｅｓｈeｅt 资产负债表ｉnｃome statemｅｎｔ利润表sｔatemeｎt ofｃash flｏｗs 现金流量表ｓｔaｔｅｍenｔoｆretaiｎed earnｉｎgs 留存收益表faiｒmarket vaｌue 公允市场价值markｅtable securiｔieｓ油价证券cｈｅck 支票ｍoney order 拨款但、汇款单wiｔhdrawａl 提款aｃｃounｔs rｅｃeivablｅ应收账款credｉｔsale赊销ｉnｖｅｎtoｒy 存货proｐerty,planｔ,aｎd eｑuipmｅｎt 土地、厂房与设备dｅｐｒeciａtion折旧aｃcｕmulated ｄeｐreciａtiｏｎ累计折旧liabiliｔy 负债cuｒrｅnｔliabｉlity流动负债lｏng—tｅrm liabilｉｔy 长期负债accouｎts ｐａyout 应付账款note payout 应付票据acｃrｕed espeｎse应计费用ｄeferreｄtａx 递延税款pｒｅferred stｏcｋ优先股coｍｍoｎｓｔｏcｋ普通股ｂｏok value 账面价值capital surpluｓ资本盈余accumuｌaｔed retaineｄearnings 累计留存收益ｈyｂrｉd混合金融工具treａsｕry ｓtoｃk 库藏股ｈistｏｒic ｃoｓt 历史成本current market ｖalｕe 现行市场价值ｒｅal ｅstaｔe 房地产outｓｔaｎding 发行在外得ａpｒｏfｉt aｎｄlｏss statemeｎt 损益表neｔｉnｃomｅ净利润oｐｅrating incｏme 经营收益ｅaｒnings pｅr shaｒe每股收益simｐｌe ｃapｉｔal structure 简单资本结构ｄｉluｔｉve冲减每股收益得basiｃearniｎgs pｅr sｈaｒe 基本每股收益coｍplｅx ｃaｐｉtal sｔrｕctures 复杂得每股收益ｄｉｌuted ｅarｎｉｎgｓper share 稀释得每股收益cｏnvertiblｅｓeｃuｒiｔｉｅｓ可转换证券wａrｒant 认股权证acｃｒual acｃoｕｎｔing 应计制会计amｏrtｉzatｉon 摊销acｃelerated meｔｈods加速折旧法stｒaｉgｈt—line depreciａtiｏn 直线折旧法statｅmｅnt ｏfｃhanges iｎsｈareholderｓ’eｑｕitｙ股东权益变动表source of ｃash 现金来源uｓe oｆｃａsh 现金运用ｏｐｅratｉng ｃash flowｓ经营现金流caｓh ｆlｏw from oｐeratiｏns 经营活动现金流ｄirect methｏｄ直接法indｉｒecｔｍｅtｈoｄ间接法ｂotｔom-up approaｃｈ倒推法invesｔｉng caｓh flows 投资现金流ｃash fｌow frｏｍinvｅsting 投资活动现金流joint venｔｕｒｅ合资企业affｉｌｉate 分支机构finａncing caｓh flows 筹资现金流cash flowｓfrom ｆiｎancing 筹资活动现金流timｅvaｌue of monｅy货币时间价值simpｌe interｅsｔ单利deｂｔinsｔrument债务工具anｎuｉｔy 年金futuｒe value 终至presｅｎt valuｅ现值cｏmpoｕnd ｉｎｔereｓt复利pｏundiｎｇ复利计算pｒicipal 本金mortｇagｅ抵押credit caｒｄ信用卡tｅrminaｌvalue终值dｉscountｉｎg 折现计算dｉscouｎtｒaｔe折现率opｐortuniｔｙcost 机会成本reｑｕired raｔｅofｒeturn要求得报酬率cosｔof capｉtaｌ资本成本ordiｎary annｕity普通年金annuｉｔy due 先付年金ｆinaｎcｉａｌｒatio 财务比率dｅｆerreｄａnnuity 递延年金resｔrictiｖeｃｏｖenants 限制性条款ｐｅrpetuity 永续年金bond iｎdｅnｔure 债券契约facｅvalue 面值ｆｉnａnciａl analｙst 财务分析师ｃｏｕpon ｒate 息票利率liqｕidity rａtiｏ流动性比率nominal interest ｒate名义利率ｃｕrrent ratio 流动比率ﻩefｆective inteｒeｓt ｒatｅ有效利率window dresｓiｎg 账面粉饰goｉnｇ—coｎcｅrｎｖaｌｕe持续经营价值markｅｔabｌe ｓeｃurｉtieｓ短期证券ｌiquｉdatioｎｖalｕｅ清算价值quick ｒatio 速动比率ﻩｂook value账面价值ｃash ratio 现金比率ｍａrｋｅr valｕｅ市场价值dｅbt managemeｎt ratiｏs债务管理比率ﻩｉｎｔrｉｎsiｃvaluｅ内在价值ｄebｔｒatio债务比率ｍispricing 给……错定价格debt-to－equｉty ｒａtio 债务与权益比率vaｌuatｉon apprｏaｃh 估价方法eｑuity multiｐlier权益乘disｃｏunted ｃash flow vａｌuatｉon 折现现金流量模型long－ｔerm rａtio 长期比率uｎdｅrvaluation 低估debt—ｔo—total—capitａｌ债务与全部资本比率ﻩoveｒｖａlｕatｉon 高估lｅveraｇｅｒaｔiｏｓ杠杆比率option－priciｎg mｏdel 期权定价模型ｉnteresｔcoverage ratiｏ利息保障比率conｔinｇent ｃlaim valuatioｎ或有要求权估价earnｉｎgs beforｅinterest and tａxes 息税前利润proｍissoｒy noｔe 本票ｃash flow coverage ｒatio 现金流量保障比率contractuａl provisｉoｎ契约条款asset management ｒaｔios 资产管理比率pａr ｖalue票面价值accｏｕnｔs recｅivable tuｒnｏｖer ratiｏ应收账款周转率matuｒity vaｌｕe 到期价值ｉnveｎtory tuｒｎｏver ratio 存货周转率coupon息票利息inｖｅntory procｅｓｓing perｉoｄ存货周转期coｕpon paymeｎt 息票利息支付acｃounts pａｙabｌe tuｒnovｅr rａtio 应付账款周转率ｃｏuｐon inteｒest rate 息票利率casｈcoｎversion cycｌe现金周转期maturity到期日ａssｅt turnover ratiｏ资产周转率ｔeｒm ｔｏmaturiｔｙ到期时间profｉtabｉlity ratio盈利比率ﻩｃall prｏviｓｉon赎回条款groｓs proｆit mａｒgｉn 毛利润ﻩcaｌｌprice 赎回价格ｏｐeｒaｔinｇprofit margiｎ经营利润sinｋingｆuｎd provｉsion 偿债基金条款ｎｅt ｐrofiｔｍaｒｇin 净利润ﻩcｏnveｒｓion rigｈt转换权reｔurn on aｓseｔ资产收益率ﻩput proviｓiｏn 卖出条款rｅturn on total ｅquｉty ratio全部权益报酬率indｅnturｅ债务契约ｒeturn on coｍmon eｑuity 普通权益报酬率coｖｅnant 条款maｒｋet-ｔｏ—book vａlue ratiｏ市场价值与账面价值比率ｔrustee 托管人ｍarｋet valuｅｒaｔiｏｓ市场价值比率ｐrotectｉvｅcovenａnｔ保护性条款dｉｖidenｄyieｌｄ股利收益率nｅgatiｖe ｃｏvenaｎｔ消极条款dividenｄpaｙｏut股利支付率ﻩｐｏｓitive ｃｏvenant积极条款ｆｉnancial sｔatemｅｎｔ财务报表seｃured deｈt担保借款profｉtability 盈利能力ｕnｓecurｅｄｄeht信用借款viaｂility生存能力ﻩcreｄitｗortｈｉneｓs 信誉ｓｏｌvency偿付能力ﻩcｏllａterａl 抵押品ｃｏlｌaterａl trust boｎds 抵押信托契约deｂｅntｕre信用债券boｎd rａｔing 债券评级ｃurｒent yielｄ现行收益yieｌd to matuｒｉty 到期收益率default risk 违约风险intｅrｅst rａte risk 利息率风险aｕthｏrized sｈａres 授权股outsｔanding ｓhａres发行股tｒeａsｕrｙｓhare 库藏股ｒepurｃhase 回购riｇht ｔo pｒoｘy代理权rｉｇhｔｔo vote 投票权ｉndeｐeｎdｅnｔaudiｔｏr 独立审计师ｓtrａigｈt or majority voting 多数投票制ｃumulaｔive ｖotiｎg积累投票制ｌiqｕidation 清算rigｈｔtｏtraｎsｆer owｎeｒsｈip 所有权转移权ｐreｅmpｔiｖe right 优先认股权divｉｄｅndｄiscount modeｌ股利折现模型cａｐｉｔaｌａｓｓeｔpｒicｉngｍoｄｅl资本资产定价模型consｔａnｔgroｗtｈmodｅl 固定增长率模型ｇrowth ｐerpetuity增长年金mortgage bｏnds 抵押债券pｏｒtfolio 组合diverｓifiａble rｉsｋ可分散风险ｍaｒkｅt risｋ市场风险ｅｘｐｅcted rｅturn期望收益voｌaｔilｉｔy 流动性stanｄ-alonｅｒｉsk 个别风险ｒａｎdoｍvariable随机变量。

关于财务管理的英文单词

关于财务管理的英文单词IntroductionFinancial management is a crucial aspect of running a business or managing personal finances. Understanding the vocabulary related to financial management is essential for effective communication and decision-making in this field. In this document, we will explore a comprehensive list of English words that are frequently used in the context of financial management.Basic Financial Terminology1.Assets: Resources owned by an individual or business, such as cash, investments, or property.2.Liabilities: Debts or financial obligations owed by an individual or business, including loans, credit card debt, or mortgages.3.Equity: The value of an individual’s or business’ assets minus its liabilities. It represents the ownership interest in a company.4.Income: The money earned from various sources, such as salaries, investments, or business revenue.5.Expenses: The costs incurred by an individual or business, including rent, utilities, salaries, and other operational expenses.6.Budget: A financial plan that outlines expected income and expenses over a specific period. It helps individuals and businesses manage their finances and achieve their financial goals.Financial Statements7.Balance Sheet: A financial statement that provides a snapshot of an indi vidual’s or business’ financial condition, showing assets, liabilities, and equity at a specific point in time.8.Income Statement: Also known as a profit and loss statement, it shows an individual’s or business’ revenue, expenses, and net profit or loss over a specific period. It helps evaluate performance and profitability.9.Cash Flow Statement: A statement that tracks the movement of cash into and out of an individual’s or business’ accounts over a specific period. It helps analyze liquidity and cash management.Financial Analysis10.Ratio Analysis: The process of evaluating financial statements using various ratios to assess an individual’s or business’ performance, liquidity, profitability, and solvency.11.Return on Investment (ROI): A metric used to evaluate the profitability of an investment. It measures the return or gn on an investment relative to the cost of the investment.12.Gross Margin: The difference between revenue and the cost of goods sold, expressed as a percentage. It indicates how efficiently a company produces its goods or services. Present Value (NPV): The present value of cash inflows minus the present value of cash outflows over a specific period. It helps individuals and businesses determine the profitability of an investment.14.Break-Even Point: The level of sales at which total revenue equals total expenses. It indicates the minimum level at which a business must operate to avoid losses.15.Risk Management: The process of identifying, assessing, and prioritizing risks in order to minimize their impact on financial goals. It involves developing strategies to mitigate risks and protect assets. Investment and Financial Instruments16.Stocks: Represent ownership in a company and are traded on stock exchanges.17.Bonds: Debt instruments issued by governments or corporations. Investors lend money to the issuer in exchange for regular interest payments and the return of the principal amount at maturity.18.Mutual Funds: Investment vehicles that pool money from multiple investors to invest in a diversified portfolio of stocks, bonds, or other securities.19.Diversification: Spreading investments across different assets or asset classes to reduce risk.20.Derivatives: Financial contracts whose value is derived from an underlying asset, such as options, futures contracts, or swaps. They are used to manage risk or speculate on price movements.ConclusionThis document has presented a comprehensive list of English words related to financial management. Understanding these terms is essential for effectively managing personal finances or running a business. Constant learning and staying updated with financial terminology can help individuals and businesses make informed decisions and improve their financial well-being.。

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

财务管理英文术语

AAccelerated methods of depreciation 加速折旧法Accounting equation 会计等式Accounting period会计期间Accounts payable 应付账款Accounts payable turnover 应付账款周转Accounts receivable应收账款Accounts receivable turnover 应收账款周转Accrual accounting 权责发生制会计Accruals 应计项目Accrued payables 应付款项Accumulated depreciation累计折旧Activity method 作业方法Activity ratios 作业比率Actuary 精算师,精算Additional paid-in capital 资本公积Aging schedule 账龄分析表Allowance method 备抵法Amortization摊销Analytic review 分析性复核Annual report年报Annuity年金Appropriation of retained earnings 留存收益分配Asset 资产Asset depreciation range (ADR) 资产折旧范围Asset impairment 资产清理Asset retirement 资产报废Asset turnover 资产周转率Audit审计Audit committee 审计委员会Audit opinion 审计意见Audit report 审计报告Authorized shares 授权股本，注册股份Available-for-sale securities短期投资BBad debts坏账Balance sheet资产负债表Bank reconciliation 银行对账单Basic earnings per share基本每股盈利Betterment 改良"Big 5"五大会计师事务所board of directors 董事会bond 债券契约bonds payable 应付债券book gain/loss 账面收益/损失book value账面价值borrowing capacity 融资能力business acquisition 企业兼并business combination 企业合并business segment 企业内部责任单位CCall provision 提前赎回条款Capital 资产Capital lease 资本租赁Capital structure资本结构Capital structure leverage 资本结构杠杆Capitalization ratios 资本比率Capitalize 资本化Cash discount现金折扣Cash equivalent 现金等价物Cash flow 现金流Cash flow accounting 现金流量法会计Cash flow from financing筹资产生的现金流量Cash flow from investing 投资产生的现金流量Cash flow from operations 经营产生的现金流量Cash flow projection 现金项目Cash management 现金管理Certificate of deposit 存款单Certified public accountant 注册会计师Classified balance sheet 分类资产负债闭Clean audit opinion 无保留意见Collateral抵押品，担保品Collection period 商业票据Common earnings leverage 普通收入杠杆Common stock 普通股Common-size financial statements Compensating balance 抵销余额Conservatism稳健Consignment 寄销品Consistency 连续性Consolidated financial statements 合并财务报表Contingency 或有事项Contingent liability或有负债Contra account 对销账户Contributed capital 实缴资本Controlling interest 控股权益Convertible bonds 可转换债券Copyright 版权Corporation 公司Cost成本Cost expiration 成本耗用Cost method成本法Cost of capital 资金成本Cost of goods sold 销货成本Covenant 契约CPA certified public accountant 注册会计师Credit quality 信用程度Credit rating 信用评级Credit terms 信用条件Creditor 债权人Cumulative preferred stock 累积优先股Current assets流动资产Current cost现行成本Current liabilities流动负债Current maturity of long-term debts 即将到期的长期负债Current ratio 流动比率DDebenture 债券Debt 债务Debt covenant 债务契约Debt investment 债权性投资Debt ratio 负债比率Debt redemptions 债务清偿Debt/equity ratio 负债/权益比率Default 违约Deferred cost 递延成本Deferred income 递延收益Deferred income taxes 递延所得税Deferred revenue 递延收入Defined benefit pension plan 即定收益养老金方案Defined contribution pension plan 即定供款养老金方案Depletion 折耗Depreciation 折旧Depreciation base 折旧系数Depreciation expense 折旧费用Diluted earnings per share 摊薄后每股盈利Dilution 摊薄Dilutive securities 摊薄证券Direct method 直线法Direct write-off method 直接注销法Discount on bond payable 应付债券折价Discount rate 贴现率，折扣率Divestiture 风险Dividend yield 股息率Dividends 股息Dividends in arrears 应付股利Double taxation 双重征税Double-declining-balance method 双倍余额递减法DuPont Model杜邦体系EEarning power 盈利能力Earnings 盈利Earnings per share 每股利润Earning quality 收益质量Economic entity assumption 经济个体假定Economic value added 经济价值增加Effective interest method 实际利息法Effective interest rate 实际利率Equity 所有者权益Equity investment权益投资Equity issuance 发行股票Equity method权益法Equity security 股本证券Escrow 代管Exchange rate 汇率Expense 费用External financing外部融资Extraordinary item 非经常项目FFace value 面值Fair market value 公允市价Financial accounting 财务会计Financial accounting standards 财务会计Financial Accounting Standards Board财务会计标准委员会Financial condition 财务状况Financial flexibility 财务弹性Financial performance 财务业绩Financial ratio analysis 财务比率分析Financial statement analysis 财务报表分析Financial statements财务报表Financing activities 融资活动First-in, first-out 先进先出法Fiscal period assumption 会计期假设Fiscal year 会计年度Fixed asset turnover 固定资产周转Fixed assets固定资产FOB destination 离岸货价FOB shipping point 起运点交货Footnotes 附注Forward contract期货合同Freight-in 运费已付Frequent transactions 经常性交易GGain contingency 或有收益Generally accepted accounting principles一般会计原则Going concern 持续经营Goods in transit在途商品Goodwill商誉Government accounting 政府会计Gross margin 毛利，边际贡献Gross profit 毛利HHedging套期保值Hidden reserves 秘密准备Historical cost历史成本Human capital 人力资源Human resources 人力资源Hurdle rate 利率下限Hybrid security 混合证券IIncome 收益Income statement 损益表Independent auditor 独立审计Indirect method 间接法Industry 行业Inflation通货膨胀Input market 投入市场Installment obligation 分期付款Intangible asset 无形资产Interest利息Interest coverage ratio利息保障比率Interest-bearing obligation 附息债务Internal control system 内部控制系统Internal financing 内部筹资Internal Revenue Code 国内税收法规Internal Revenue Service 国内税收总署Interperiod tax allocation 跨期税款分摊Intraperiod tax allocation所得税期内分摊Inventory存货Inventory turnover 存货周转Investing activities 投资活动LLand 土地，不动产Last-in, first-out 后进先出Lease 租赁Leverage 杠杆效应Liability 负债Life of a bond 年金期间LIFO conformity rule 后进先出法一致性规则LIFO liquidation 后进先出法清算LIFO reserve 后进先出法准备Line of credit 信用限额Liquidation 清算Liquidity 流动性Listed company上市公司Loan contract 贷款合同Loan covenant 贷款契约Long-lived assets 长期资产Long-term loan 长期负债Long-term debt ratio 长期债务率Long-term investments长期投资Loss 亏损Loss contingency 或有损失Lower-of-cost-or-market rule 成本与市价孰低原则MMACRS 加速成本回收法修正系统Maintenance expenditure 维修费用Management accounting管理会计Management discretion 管理决策Management letter管理建议书Manufacturing company 制造公司Margin 毛利Mark-to-market accounting 按市场计价法会计Markdown 减低标价Market price 市场价格Market share 市场份额Market value 市价Market-to-book ratio 市价与账面值比率Marketable securities 有价证券Matching principle 配比原则Materiality 重要性Maturity date 到期日Maturity value 到期值Measurement theory 计量理论Merchandise inventory 商品盘存Merger 合并Mortgage 抵押，按揭Mortgage payable 应付抵押款Multinational corporation 跨国公司NNatural resource cost 自然资源成本Net assets 净资产Net book value 净账面价值Net credit sales 净赊销值Net earnings 净收益Net income 净收益Net of tax 税后净额Net operation income 净营业收入Net profit 净收益Net realizable value可实现净值Net sales 销售净额Net worth 资本净值nonoperating items 营业外项目nonparticipating preferred stock 非参加优先股nonprofit entity 非盈利实体not-for-profit accounting 非盈利账户notes payable应付票据notes receivable 应收票据OObsolescence 过时，陈旧Off-balance-sheet financing资产负债表外融资Open account 未清账户Operating activities 经营活动Operating cycle 营业周期Operating days 营业日Operating expenses 营业费用Operating income 营业收益Operating lease经营租赁Operating margin 营业毛利Operating performance 经营业绩Operating revenues 营业收入Opinion letter 审计报告Ordinary stock dividend 普通股股利Organizational forms 组织形式Original cost 原始成本Other gains and losses 其它收益和亏损Other revenues and expenses 其它收益和亏损Output market 输出市场Outstanding shares 发行在外的股份Overhead 管理费用Owner\'s equity 所有者权益PPaper profits 账面利润Per value 面值Parent company母公司Participating preferred stock 参与优先股Partnership 合伙Patent 专利Payments in advance 预付款Pension 养老金Percentage-of-credit-sales approach 赊销百分比法Periodic method 定期法Perpetual method 永续法Physical obsolescence 实物陈旧Portfolio 投资组合Postacquisition expenditures 收购后费用Postretirement costs 退休后成本Preemptive right 优先股权Premium on bonds payable应付债券溢价Prepaid expenses 准备成本Present value 现值Price/earnings ratio 价格/收益比Prime interest rate 优惠利率Principal 本金当事人Prior period adjustment 前期调整数Private company 私人公司Proceeds 收入Production capacity 生产能力Production efficiency生产效率Profit 利润Profit and loss statement 损益表Profitability 获利能力Profitability ratios 获利能力比率Property 财产Property, plan, and equipment 财产，车间和设备Prospectus招股说明书Proxy statement 委托书Public accounting firms 会计师事务所Purchase method 购买法Purchasing power 购买力QQualified audit report 有保留意见的审计报告Quick ratio 速动比率RRate of return 回报率Realized gain or loss 已实现收益或损失Recognized gain or loss 确认收益或损失Redemption赎回Refinancing 再筹资Related party transaction 关联交易Replacement cost重置成本Restrictive covenant 约束性规定Restructuring charges 重组成本Retail company 零售公司Retained earnings 留存收益Retirement 退休，退股Return on assets 资产报酬率Return on equity 净资产收益率Return on equity from financial leverage 融资杠杆净资产收益率Return on investment 投资回报率Return on sales 销售利润率Revaluation adjustment 重估调整Revenue 收入Revenue recognition 收入确认Risk 风险Risk premium 风险报酬Risk-free return 无风险回报SSales 销售Sales growth 销售增长Sales returns 销售退回Salvage value 残值Secured note 有担保票据Securities and Exchange Commission 证券及期货事务监察委员会Security 证券Service company 服务公司Service revenue 服务收益SG & A 销售，一般和行政花费short-term liability 短期负债Short-term investment 短期投资Sole proprietorship 独资经营Solvency 偿债能力Solvency ratios 偿债比率Specific identification 个体辨认Standard audit report 标准审计报告Stated interest rate 票面利率Statement of cash flows 现金流量表Statement of retained earning 留存收益表Statement of stockholder\'s equity 股东权益表Stock 股票Stock dividend 股利Stock market 股票市场Stock opinions 股票价格Stock split股份拆细Stock split in the form of a dividend 股票股利的股票拆分Stockholders 股东Stockholders\' equity 股东权益Straight-line method 直线法Subsidiary 子公司Sum-of-the-years\'-digits method 年数总和法Supplies inventory 物料盘存TT-account analysis T形账户分析法Takeover 收购Taking a bath 冲销Tax accounting 税务会计Tax deductible 税款抵扣Taxable income 应税收入Technical default 技术性违约Technical obsolescence 技术陈旧Term loan定期贷款Times interest earned 利息保障倍数Trade-in 以旧换新Trademark or trade name商号Trading securities 交易证券Transportation-in 在途运输Treasury notes 中期国库券Treasury stock库存股票UUncollectibles 坏账Unearned revenue 未获收入Uniformity 统一Unqualified audit report 在编审计报告Unrealized gain or loss 未实现收入或损失Unsecured notes 无担保票据Useful life 使用年限Usual transactions 普通交易VValuation base 计价基础WWarranty 认股权证Window dressing 粉饰Working capital 营运资金，周转资金。

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-会计英语专用词汇及术语（中英文版）

财务管理-会计英语专用词汇及术语（中英文版）会计科目英文Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeeping 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Ine statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange mission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure disclose 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner’s equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders’ equity 股东权益Window dressing 门面粉饰Account 帐户会计英文(中英文对照)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 equivalents'100901 外埠存款 Other city Cash in bank'100902 银行本票 Cashier's cheque'100903 银行汇票 Bank draft'100904 信用卡 Credit card'100905 信用证保证金 L/C Guarantee deposits'100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 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 variance1241 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 mission basis1271 受托代销商品 missioned and sell the goods on a mission basis1281 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 stocks'140101 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 bonds'140201 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 loans'143101 本金 Principal'143102 利息 Interest'143103 减值准备 Depreciation reserves固定资产 Fixed assets1501 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 depreciation1505 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 depreciationreserves1601 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 equipment'160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 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无形资产 Intangible assets1801 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 ine1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or ine'191101待处理流动资产损溢 Wait deal intangible assets loss or ine'191102待处理固定资产损溢 Wait deal fixed assets loss or ine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 revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable'217101 应交增值税 value added tax payable'21710101 进项税额 Withholdings on VAT'21710102 已交税金 Paying tax'21710103 转出未交增值税 Unpaid VAT changeover'21710104 减免税款 Tax deduction'21710105 销项税额 Substituted money on VAT'21710106 出口退税 Tax reimbursement for export'21710107 进项税额转出 Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax'21710109 转出多交增值税 Overpaid VAT changeover'21710110 未交增值税 Unpaid VAT'217102 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 Ine tax payable'217106 应交土地增值税 Increment tax on land value payable '217107 应交城市维护建设税 Tax for maintaining and building cities payable'217108 应交房产税 Housing property tax payable'217109 应交土地使用税 Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT)payable'217111 应交个人所得税 Personal ine 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 payable'231101 债券面值 Face value, Par value'231102 债券溢价 Premium on bonds'231103 债券折价 Discount on bonds'231104 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 withinone 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 reserve'311101 资本(或股本)溢价 Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 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 capital'311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves'312101 法定盈余公积 Legal surplus'312102 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 fund'312105 企业发展基金 Enterprise expansion fund'312106 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 distribution'314101 其他转入 Other changeover in'314102 提取法定盈余公积 Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金 Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfarefund'314107 利润归还投资Profits capitalized on return of investment'314108 应付优先股股利 Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other mon accumulation fund'314110 应付普通股股利 mon Stock dividends payable'314111 转作资本(或股本)的普通股股利mon Stock dividends change to assets(orstock)'314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture'410101 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 Conference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 Transportation保险费 Insurance premium支付手续费 mission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 Ine业务收入 OPERATING INE5101 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 ine tax其他收入 Other revenue5201 投资收益 Investment ine短期投资收益 Current investment ine长期投资收益 Long-term investment ine计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 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 INE非货币性交易收益 Non-cash deal ine现金溢余 Cash overage处置固定资产净收益 Net ine on disposal of fixed assets出售无形资产收益 Ine on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement ine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 mission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Administrative 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 pensation 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 cost5601 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 Ine tax以前年度损益调整 Prior year ine adjustment专业术语consistency 一贯性substance over form 实质重于形式materiality 重要性prudence 谨慎性current asset 流动资产non-current asset 非流动资产round it up, round it down 四舍五入contingent liability 或有负债creditor 债权人rendering of service 提供劳务royalties 版税bonus share 分红股redempte share 赎回股份debenture 债券credit 贷方depreciation 折旧residual value 剩余价值accounting treatment 会计处理accrual concept 权责发生制概念net book value 账面净值straight line method 直线法carrying amount 资产净值（资产－累计折旧－减值）rule of thumb 经验法contribution margin 边际贡献deferred ine 递延收入finance lease 融资租赁cash equivalents 现金等价物operating lease 经营租赁capital appreciation 资本增值amortization 分摊incremental budget 增量预算zero based budget 零基预算continuous budget 滚动预算deferred tax 递延税款permanent difference 永久性差异timing difference 时间性差异flow through method 应付税款法events after balance sheet date 资产负债表日后事项return on investment (ROI) 投资回报率profit before interest and tax 息税前利润profit margin 利润率retrospective application 追溯调整法prospective application 未来适用法英文会计报表利润表INE STATEMENT 项目ITEMS 产品销售收入Sales of products其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products 减：产品销售税金Less：Sales tax产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses管理费用General and administrative expenses 财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest ine)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations营业利润Operating profit 加：投资收益Add：Ine on investment加：营业外收入Add：Non-operating ine 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit 减：所得税Less：Ine tax 净利润Net profit 资产负债表 BALANCE SHEET资产ASSETS 流动资产CURRENT ASSETS 现金Cash on hand 备用金Pretty cash银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable应收帐款Accounts receivable 减：坏帐准备Less：allowance for bad debts 预付货款Prepayments-supplies内部往来Inter-pany accounts 其他应收款Other receivables 待摊费用Prepaid and deferred expenses存货Inventories 减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets 长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year 固定资产：FIXED ASSETS固定资产原价Fixed assets-cost 减：累计折旧Less:accumulated depreciation固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS 无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site 工业产权及专有技术Industrial property right and patents其他无形资产Other intangibles 无形资产合计T otal intangible assets其它资产OTHER ASSETS 开办费Organization expenses 递延投资损失Deferred investment筹建期间汇兑损失Exchange losses during organization period losses递延税款借项Debit side of deferred tax 其他递延支出Other deferred expenditures待转销汇兑损益Prepaid and deferred exchange loss 其他递延借款Debit side of other deferred其他资产合计Total other Assets 资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL 流动负债：CURRENT LIABILITIES短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable内部往来Inter-pany accounts 预收货款Items received in advance-supplies应付工资Accrued payroll 应交税金T axes payable 应付股利Dividends payable其他应付款Other payables 预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities 流动负债合计Total current liabilities长期负债：LONG TERM LIABILITIES 长期借款long term loans 应付公司债Bonds payable 应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year 长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES 筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains 递延税款贷项Credit side of deferred tax 其他递延贷项Credit side of other tax 待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities 负债合计T otal liabilities 所有者权益Investor’s equity委托加工材料Materials processed on mission受托代销商品Goods in consignment代管商品物资Good held in our custos 本年支付的进口环节税金Import tax paid this year由企业负责的应收票据贴现Contingent Liability incurred by discounted notes receivable租入固定资产Leasehold fixed assets应付帐款 Trade creditors 应收票据 Notes receivable 预收帐款Advances from customers应收股利Dividends receivable 代销商品款Consignment-in payables 应收利息 Interest receivable 应付工资 Payroll payable 应收帐款 Trade debtors 应付福利费 Welfare payable其他应收款 Other debtors 应付股利 Proposed dividends 坏帐准备 Provision for doubtful debts 应付短期债券 Short-term bonds payable 预付帐款 Prepayment 应交税金 Tax payable应收补贴款 Allowance receivable 其他应交款 Other payable to government待摊费用 Prepaid expenses 其他应付款 Other creditors待处理流动资产损益 Unsettled G/L on current assets 预提费用Accrued expenses存货 Inventories 一年内到期长期负债 Long term liabilities due within one year存货跌价准备Provision for obsolete stocks 其他流动负债Other current liability其他流动资产Other current 流动负债合计TOTAL CURRENT LIABILITIES流动资产合计TOTAL CURRENT ASSETS 长期股权投资Long term equity investment 应付债券Bonds payable 长期债券投资Long term securities investment长期应付款 Long term payable 长期投资减值准备 Provision for long-term investment 住房周转金Housing fund 其他长期负债Other long term liabilities长期投资合计 TOTAL LONG-TERM INVESTMENT长期负债合计 TOTAL LONG-TERM LIABILITIES 固定资产 Fixed assets累计折旧Accumulated depreciation 递延税款Deferred taxation 工程物资 Project material在建工程Construction in progress 其他负债合计TOTAL OTHER LIABILITIES固定资产减值准备Imparement 待处理固定资产损益Unsettled G/L on fixed assets负债合计TOTAL LIABILITIES 固定资产合计TOTAL FIXEDASSETS股本 Share capital资本公积 Capital surplus 无形资产 Intangible assets 盈余公积Surplus reserves开办费Pre-operating expenses 期初未分配利润Retained earnings, beginning of the year长期待摊费用Deferred assets 本年净利润NET INE FOR THE YEAR其他长期资产Other long term assets 所有者权益合计TOTAL EQUITIES无形及其他资产合计 TOTAL INTANGIBLE AND ASSETS 资产总计TOTAL ASSETS 负债及所有者权益总计TOTAL LIABILITIES AND EQUITY。

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。

关于财务管理的英文单词

记帐:Bookkeeping Service 对帐:Auditing Service 联行:Associated Banks Service 或Affiliated Banks Service(我还是不明白这与5有何区别,但Associated和Affiliated不是动词原形,是形容词)代理业务: Agency Service 银行卡接柜:Inter-Bank Bankcard Business Service 现金审批:Cash Approval Service 开销户: Account Opening/Closing Service 开户的标牌还可以用:New Account/New Clientbig macs, big/large-cap stock, mega-issue 大盘股offering, list 上市bourse 证交所Shanghai Exchange 上海证交所pension fund 养老基金share 股票valuation 股价underwriter 保险商government bond 政府债券saving account 储蓄账户equity market 股市shareholder 股东delist 摘牌inventory 存货traded company, trading enterprise 上市公司market fundamentalist 市场经济基本规则damage-control machinery 安全顾问efficient market 有效市场opportunistic practice 投机行为entrepreneur 企业家cook the book 做假账regulatory system 监管体系portfolio 投资组合money-market 短期资本市场capital-market 长期资本市场volatility 波动diversification 多元化real estate 房地产option 期权call option 看涨期权put option 看跌期权merger 并购arbitrage 套利Securities and Exchange Commission 〈美〉证券交易委员会dollar standard 美元本位制budget 预算deficit 赤字bad debt 坏账macroeconomic 宏观经济fiscal stimulus 财政刺激a store of value 保值transaction currency 结算货币forward exchange 期货交易intervention currency 干预货币Treasury bond 财政部公债pickup in price 物价上涨Federal Reserve 美联储inflation 通货膨胀deflation 通货紧缩tighter credit 紧缩信贷monetary policy 货币政策foreign exchange 外汇spot transaction 即期交易forward transaction 远期交易quote 报价常见银行英语词汇account number 帐目编号depositor 存户pay-in slip 存款单a deposit form 存款单a banding machine 自动存取机to deposit 存款deposit receipt 存款收据private deposits 私人存款certificate of deposit 存单deposit book, passbook 存折credit card 信用卡principal 本金overdraft, overdraw 透支to endorse 背书endorser 背书人to cash 兑现to honor a cheque 兑付to dishonor a cheque 拒付to suspend payment 止付cheque,check 支票cheque book 支票本crossed cheque 横线支票blank cheque 空白支票rubber cheque 空头支票cheque stub, counterfoil 票根cash cheque 现金支票traveler's cheque 旅行支票cheque for transfer 转帐支票outstanding cheque 未付支票canceled cheque 已付支票forged cheque 伪支票Bandar's note 庄票，银票banker 银行家president 行长savings bank 储蓄银行Chase Bank 大通银行National City Bank of New York 花旗银行Hongkong Shanghai Banking Corporation 汇丰银行Chartered Bank of India, Australia and China 麦加利银行Banque de I'IndoChine 东方汇理银行central bank, national bank, banker's bank 中央银行bank of issue, bank of circulation 发行币银行commercial bank 商业银行，储蓄信贷银行member bank, credit bank 储蓄信贷银行discount bank 贴现银行exchange bank 汇兑银行requesting bank 委托开证银行issuing bank, opening bank 开证银行advising bank, notifying bank 通知银行negotiation bank 议付银行confirming bank 保兑银行paying bank 付款银行associate banker of collection 代收银行consigned banker of collection 委托银行clearing bank 清算银行local bank 本地银行domestic bank 国内银行overseas bank 国外银行unincorporated bank 钱庄branch bank 银行分行trustee savings bank 信托储蓄银行trust company 信托公司financial trust 金融信托公司unit trust 信托投资公司trust institution 银行的信托部credit department 银行的信用部commercial credit company(discount company) 商业信贷公司（贴现公司）neighborhood savings bank, bank of deposit 街道储蓄所credit union 合作银行credit bureau 商业兴信所self-service bank 无人银行land bank 土地银行construction bank 建设银行industrial and commercial bank 工商银行bank of communications 交通银行mutual savings bank 互助储蓄银行post office savings bank 邮局储蓄银行mortgage bank, building society 抵押银行industrial bank 实业银行home loan bank 家宅贷款银行reserve bank 准备银行chartered bank 特许银行corresponding bank 往来银行merchant bank, accepting bank 承兑银行investment bank 投资银行import and export bank (EXIMBANK) 进出口银行joint venture bank 合资银行money shop, native bank 钱庄credit cooperatives 信用社clearing house 票据交换所public accounting 公共会计business accounting 商业会计cost accounting 成本会计depreciation accounting 折旧会计computerized accounting 电脑化会计general ledger 总帐subsidiary ledger 分户帐cash book 现金出纳帐cash account 现金帐journal, day-book 日记帐，流水帐bad debts 坏帐investment 投资surplus 结余idle capital 游资economic cycle 经济周期economic boom 经济繁荣economic recession 经济衰退economic depression 经济萧条economic crisis 经济危机economic recovery 经济复苏inflation 通货膨胀deflation 通货收缩devaluation 货币贬值revaluation 货币增值international balance of payment 国际收支favourable balance 顺差adverse balance 逆差hard currency 硬通货soft currency 软通货international monetary system 国际货币制度the purchasing power of money 货币购买力money in circulation 货币流通量note issue 纸币发行量national budget 国家预算national gross product 国民生产总值public bond 公债stock, share 股票debenture 债券treasury bill 国库券debt chain 债务链direct exchange 直接（对角）套汇indirect exchange 间接（三角）套汇cross rate, arbitrage rate 套汇汇率foreign currency (exchange) reserve 外汇储备foreign exchange fluctuation 外汇波动foreign exchange crisis 外汇危机discount 贴现discount rate, bank rate 贴现率gold reserve 黄金储备money (financial) market 金融市场stock exchange 股票交易所broker 经纪人commission 佣金bookkeeping 簿记bookkeeper 簿记员an application form 申请单bank statement 对帐单letter of credit 信用证strong room, vault 保险库equitable tax system 等价税则specimen signature 签字式样banking hours, business hours 营业时间消费者物价指数(Consumer Price Index)business 企业商业业务financial risk 财务风险sole proprietorship 私人业主制企业partnership 合伙制企业limited partner 有限责任合伙人general partner 一般合伙人separation of ownership and control 所有权与经营权分离claim 要求主张要求权management buyout 管理层收购tender offer 要约收购financial standards 财务准则initial public offering 首次公开发行股票private corporation 私募公司未上市公司closely held corporation 控股公司board of directors 董事会executove director 执行董事non- executove director 非执行董事chairperson 主席controller 主计长treasurer 司库revenue 收入profit 利润earnings per share 每股盈余return 回报market share 市场份额social good 社会福利financial distress 财务困境stakeholder theory 利益相关者理论value (wealth) maximization 价值（财富）最大化common stockholder 普通股股东preferred stockholder 优先股股东debt holder 债权人well-being 福利diversity 多样化going concern 持续的agency problem 代理问题free-riding problem 搭便车问题information asymmetry 信息不对称retail investor 散户投资者institutional investor 机构投资者agency relationship 代理关系net present value 净现值creative accounting 创造性会计stock option 股票期权agency cost 代理成本bonding cost 契约成本monitoring costs 监督成本takeover 接管corporate annual reports 公司年报balance sheet 资产负债表income statement 利润表statement of cash flows 现金流量表statement of retained earnings 留存收益表fair market value 公允市场价值marketable securities 油价证券check 支票money order 拨款但、汇款单withdrawal 提款accounts receivable 应收账款credit sale 赊销inventory 存货property,plant,and equipment 土地、厂房与设备depreciation 折旧accumulated depreciation 累计折旧liability 负债current liability 流动负债long-term liability 长期负债accounts payout 应付账款note payout 应付票据accrued espense 应计费用deferred tax 递延税款preferred stock 优先股common stock 普通股book value 账面价值capital surplus 资本盈余accumulated retained earnings 累计留存收益hybrid 混合金融工具treasury stock 库藏股historic cost 历史成本current market value 现行市场价值real estate 房地产outstanding 发行在外的a profit and loss statement 损益表net income 净利润operating income 经营收益earnings per share 每股收益simple capital structure 简单资本结构dilutive 冲减每股收益的basic earnings per share 基本每股收益complex capital structures 复杂的每股收益diluted earnings per share 稀释的每股收益convertible securities 可转换证券warrant 认股权证accrual accounting 应计制会计amortization 摊销accelerated methods 加速折旧法straight-line depreciation 直线折旧法statement of changes in shareholders’equity 股东权益变动表source of cash 现金来源use of cash 现金运用operating cash flows 经营现金流cash flow from operations 经营活动现金流direct method 直接法indirect method 间接法bottom-up approach 倒推法investing cash flows 投资现金流cash flow from investing 投资活动现金流joint venture 合资企业affiliate 分支机构financing cash flows 筹资现金流cash flows from financing 筹资活动现金流time value of money 货币时间价值simple interest 单利debt instrument 债务工具annuity 年金future value 终至present value 现值compound interest 复利compounding 复利计算pricipal 本金mortgage 抵押credit card 信用卡terminal value 终值discounting 折现计算discount rate 折现率opportunity cost 机会成本required rate of return 要求的报酬率cost of capital 资本成本ordinary annuity普通年金annuity due 先付年金financial ratio 财务比率 deferred annuity 递延年金restrictive covenants 限制性条款 perpetuity 永续年金bond indenture 债券契约 face value 面值financial analyst 财务分析师 coupon rate 息票利率liquidity ratio 流动性比率 nominal interest rate 名义利率current ratio 流动比率 effective interest rate 有效利率window dressing 账面粉饰 going-concern value 持续经营价值marketable securities 短期证券 liquidation value 清算价值quick ratio 速动比率 book value 账面价值cash ratio 现金比率 marker value 市场价值debt management ratios 债务管理比率 intrinsic value 内在价值debt ratio 债务比率 mispricing 给……错定价格debt-to-equity ratio 债务与权益比率 valuation approach 估价方法equity multiplier 权益乘 discounted cash flow valuation 折现现金流量模型long-term ratio 长期比率 undervaluation 低估debt-to-total-capital 债务与全部资本比率 overvaluation 高估leverage ratios 杠杆比率 option-pricing model 期权定价模型interest coverage ratio 利息保障比率 contingent claim valuation 或有要求权估价earnings before interest and taxes 息税前利润 promissory note 本票cash flow coverage ratio 现金流量保障比率 contractual provision 契约条款asset management ratios 资产管理比率 par value 票面价值accounts receivable turnover ratio 应收账款周转率 maturity value 到期价值inventory turnover ratio 存货周转率 coupon 息票利息inventory processing period 存货周转期 coupon payment 息票利息支付accounts payable turnover ratio 应付账款周转率coupon interest rate 息票利率cash conversion cycle 现金周转期 maturity 到期日asset turnover ratio 资产周转率 term to maturity 到期时间profitability ratio 盈利比率 call provision赎回条款gross profit margin 毛利润 call price 赎回价格operating profit margin 经营利润 sinking fund provision 偿债基金条款net profit margin 净利润 conversion right 转换权return on asset 资产收益率 put provision 卖出条款return on total equity ratio 全部权益报酬率 indenture 债务契约return on common equity 普通权益报酬率 covenant 条款market-to-book value ratio 市场价值与账面价值比率 trustee 托管人market value ratios 市场价值比率 protective covenant 保护性条款dividend yield 股利收益率 negative covenant 消极条款dividend payout 股利支付率 positive covenant 积极条款financial statement财务报表 secured deht担保借款profitability 盈利能力 unsecured deht信用借款viability 生存能力 creditworthiness 信誉solvency 偿付能力 collateral 抵押品collateral trust bonds 抵押信托契约 debenture 信用债券bond rating 债券评级current yield 现行收益yield to maturity 到期收益率default risk 违约风险interest rate risk 利息率风险authorized shares 授权股outstanding shares 发行股treasury share 库藏股repurchase 回购right to proxy 代理权right to vote 投票权independent auditor 独立审计师straight or majority voting 多数投票制cumulative voting 积累投票制liquidation 清算right to transfer ownership 所有权转移权preemptive right 优先认股权dividend discount model 股利折现模型capital asset pricing model 资本资产定价模型constant growth model 固定增长率模型growth perpetuity 增长年金mortgage bonds 抵押债券。

财务管理专业英语

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1.2.2 Financing Decisions
Does the type of financing used make a difference?
Is the existing capital structure the right one?
How and where should the firm raise money?
(3)
Liabilities and equity (7)
The following information is also available:
Quick ratio = 1.0 time Working capital to sales ratio =
10% Total assets turnover = 2 times Sales = $2 million Debt ratio = 50%
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1.2.2 Financing Decisions
Should the firm use funds raised through its revenues?
Should the firm raise money from outside the business?
If the firm seeks external financing, should it bring in other owners or borrow the money?
1) Long-term investment decisions
2) Long-term financing decisions 3) Working Capital Management
Decisions
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1.2.1 Investment Decisions

财务管理中英对照词汇

财务管理英语词汇Financial Management Glossary[ A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X| Y | Z ]AABC存货制度：ABC inventory system Inventory management technique that divides inventory into three groups--A, B, and C, in descending order of importance and level of monitoring, on the basis of the dollar investment in each.偿债能力：Ability to service debts The ability of a firm to make the payments required on a scheduled basis over the life of a debt.同意或否决的方法：Accept-reject Approach The evaluation of capital expenditure proposals to determine whether they meet the firm's minimum acceptance criterion.会计风险：Accounting exposure The risk resulting from the effects of changes in foreign exchange rates on the translated value of a firm's financial statement accounts denominated in a given foreign currency.应付账款管理：Accounts payable management: Management by the firm of the time that elapses between its purchase of raw materials and its mailing payment to the supplier.权责发生制会计：Accrual basis In preparation of financial statements, recognizes revenue at the time of sale and recognizes expenses when they are incurred.应计的费用：Accruals Liabilities for services received for which payment has yet to be made.由自动清算所执行的自动转账：ACH (automated clearinghouse) transfer Preauthorized electronic withdrawal from the payer's account and deposit into the payee's account via a settlement among banks by the automated clearinghouse, or ACH.收购公司：Acquiring company: The firm in a merger transaction that attempts to acquire another firm.经营比率：Activity ratios: Measure the speed with which various accounts are converted into sales or cash--inflows or outflows.代理成本：Agency costs: The costs borne by stockholders to minimize agency problems.积极的筹资战略：Aggressive funding strategy: A funding strategy under which the firm funds its seasonal requirements with short-term debt and its permanent requirements with long-term debt.应收账款账龄分析：Aging of accounts receivable: A credit-monitoring technique that uses a schedule that indicates the percentages of the total accounts receivable balance that have been outstanding for specified periods of time.美国总统证劵托存收据：American depositary receipts (ADRs) : Claims issued by U.S. banks representing ownership of shares of a foreign company's stock held on deposit by the U.S. bank in the foreign market and issued in dollars to U.S. investors.天使资本家: Angel capitalists (angels) : Wealthy individual investors who do not operate as a business but invest in promising early-stage companies in exchange for a portion of the firm's equity.每年债务清理: Annual cleanup: The requirement that for a certain number of days during the year borrowers under a line of credit carry a zero loan balance (that is, owe the bank nothing).年利率: Annual percentage rate (APR) : The nominal annual rate of interest, found by multiplying the periodic rate by the number of periods in 1 year, that must be disclosed to consumers on credit cards and loans as a result of "truth-in-lending laws."年收益率：Annual percentage yield (APY) : The effective annual rate of interest that must be disclosed to consumers by banks on their savings products as a result of "truth-in-savings laws."按年度计算的净现值法：Annualized net present value (ANPV) approach: An approach to evaluating unequal-lived projects that converts the net present value of unequal-lived, mutually exclusive projects into an equivalent annual amount (in NPV terms).年金：Annuity: A stream of equal periodic cash flows, over a specified time period. These cash flows can be inflows of returns earned on investments or outflows of funds invested to earn future returns.即付年金Annuity due: An annuity for which the cash flow occurs at the beginning of each period.合伙契约：Articles of partnership: The written contract used to formally establish a business partnership.转让: Assignment: A voluntary liquidation procedure by which a firm's creditors pass the power to liquidate the firm's assets to an adjustment bureau, a trade association, or a third party, which is designated the assignee.信息不对称: Asymmetric information: The situation in which managers of a firm have more information about operations and future prospects than do investors.授权股份: Authorized shares: The number of shares of common stock that a firm's corporate charter allows it to issue.存货的平均周转期：Average age of inventory: Average number of days' sales in inventory.应收账款的平均收款期: Average collection period: The average amount of time needed to collect accounts receivable.应付账款平均付款期: Average payment period: The average amount of time needed to pay accounts payable.平均税率: Average tax rate: A firm's taxes divided by its taxable income.B资产负债表: Balance sheet: Summary statement of the firm's financial position at a given point in time.破产清算：Bankruptcy: Business failure that occurs when the stated value of a firm's liabilities exceeds the fair market value of its assets.图表法：B ar chart: The simplest type of probability distribution; shows only a limited number of outcomes and associated probabilities for a given event.每股基本盈利: Basic EPS: Earnings per share (EPS) calculated without regard to any contingent securities.基准: Benchmarking: A type of cross-sectional analysis in which the firm's ratio values are compared to those of a key competitor or group of competitors that it wishes to emulate.贝塔系数：Beta coefficient (b): A relative measure of non-diversifiable risk. An index of the degree of movement of an asset's return in response to a change in the market return.一鸟在手理论：Bird-in-the-hand argument: The belief, in support of dividend relevance theory, that investors see current dividends as less risky than future dividends or capital gains.董事会: Board of directors: Group elected by the firm's stockholders and having ultimate authority to guide corporate affairs and make general policy.债券: Bond: Long-term debt instrument used by business and government to raise large sums of money, generally from a diverse group of lenders.债券契约: Bond indenture: A legal document that specifies both the rights of the bondholders and the duties of the issuing corporation.账面价值: Book value: The strict accounting value of an asset, calculated by subtracting its accumulated depreciation from its installed cost.每股账面价值: Book value per share: The amount per share of common stock that would be received if all of the firm's assets were sold for their exact book (accounting) value and the proceeds remaining after paying all liabilities (including preferred stock) were divided among the common stockholders.账面价值加权：Book value weights: Weights that use accounting values to measure the proportion of each type of capital in the firm's financial structure.盈亏临界点分析： Breakeven analysis: Indicates the level of operations necessary to cover all operating costs and the profitability associated with various levels of sales.盈亏临界点现金流量：Breakeven- cash- inflow: The minimum level of cash inflow necessary for a project to be acceptable, that is, NPV > $0.盈亏临界点:Break point: The level of total new financing at which the cost of one of the financing components rises, thereby causing an upward shift in the weighted marginal cost of capital (WMCC).商业风险: Business risk: The risk to the firm of being unable to cover operating costs.C看涨期权: Call option: An option to purchase a specified number of shares of a stock (typically 100) on or before a specified future date at a stated price.提前赎回溢价：Call premium: The amount by which a bond's call price exceeds its par value.赎回价格Call price: The stated price at which a bond may be repurchased, by use of a call feature, prior to maturity.资本：Capital: The long-term funds of a firm; all items on the right-hand side of the firm's balance sheet, excluding current liabilities.资本定价模型：Capital asset pricing model (CAPM) : Describes the relationship between the required return, k s, and the non-diversifiable risk of the firm as measured by the beta coefficient, b.资本预算：Capital budgeting: The process of evaluating and selecting long-term investments that are consistent with the firm's goal of maximizing owner wealth.资本预算过程: Capital budgeting process: Five distinct but interrelated steps: proposal generation, review and analysis, decision- making, implementation, and follow-up.资本性支出:Capital expenditure: An outlay of funds by the firm that is expected to produce benefits over a period of time greater than 1 year.资本收益：C apital gain: The amount by which the sale price of an asset exceeds the asset's initial purchase price.资本市场：Capital market: A market that enables suppliers and demanders of long-term funds to make transactions.资本配额：Capital rationing: The financial situation in which a firm has only a fixed number of dollars available for capital expenditures, and numerous projects compete for these dollars.资本结构：Capital structure: The mix of long-term debt and equity maintained by the firm.资本化租赁: Capitalized lease: A financial (capital) lease that has the present value of all its payments included as an asset and corresponding liability on the firm's balance sheet, as required by Financial Accounting Standards Board (FASB) Standard No. 13. 经营成本: Carrying costs: The variable costs per unit of holding an item in inventory for a specific period of time.收付实现制：Cash basis: Recognizes revenues and expenses only with respect to actual inflows and outflows of cash.现金分红:Cash bonuses: Cash paid to management for achieving certain performance goals.现金预算: Cash budget (cash forecast) : A statement of the firm's planned inflows and outflows of cash that is used to estimate its short-term cash requirements.现金管理中心：Cash concentration: The process used by the firm to bring lockbox and other deposits together into one bank, often called the concentration bank.现金转换周期:C ash conversion cycle (CCC): The amount of time a firm's resources are tied up; calculated by subtracting the average payment period from the operating cycle.现金付款: Cash disbursements: All outlays of cash by the firm during a given financial period.现金折扣: Cash discount: A percentage deduction from the purchase price; available to the credit customer who pays its account within a specified time.现金折扣期: Cash discount period: The number of days after the beginning of the credit period during which the cash discount is available.现金收益: Cash receipts: All of a firm's inflows of cash in a given financial period. 自由浮动：Clearing float: The time between deposit of a payment and when spendable funds become available to the firm.变异系数: Coefficient of variation (CV) : A measure of relative dispersion that is useful in comparing the risks of assets with differing expected returns.商业金融公司: Commercial finance companies: Lending institutions that make only secured loans--both short-term and long-term--to businesses.商业票据: Commercial paper: A form of financing consisting of short-term, unsecured promissory notes issued by firms with a high credit standing.普通股Common stock: The purest and most basic form of corporate ownership. 垂直/同型损益表：Common-size income statement: An income statement in which each item is expressed as a percentage of sales.复利: Compound interest: Interest that is earned on a given deposit and has become part of the principal at the end of a specified period.保守的筹资战略:Conservative funding strategy: A funding strategy under which the firm funds both its seasonal and its permanent requirements with long-term debt.合并：Consolidation: The combination of two or more firms to form a completely new corporation.)连续复利：Continuous compounding: Compounding of interest an infinite number of times per year at intervals of microseconds.连续概率分布:Continuous probability distribution: A probability distribution showing all the possible outcomes and associated probabilities for a given event.控制拨付: Controlled disbursing: The strategic use of mailing points and bank accounts to lengthen mail float and clearing float, respectively.总会计师：Controller: The firm's chief accountant, who is responsible for thefirm's accounting activities, such as corporate accounting, tax management, financial accounting, and cost accounting.传统的现金流模式: Conventional cash flow pattern: An initial outflow followed only by a series of inflows.可转换股票价值: Conversion (or stock) value: The value of a convertible security measured in terms of the market price of the common stock into which it can be converted.转换价格: Conversion price: The per-share price that is effectively paid for common stock as the result of conversion of a convertible security.换股比率:Conversion ratio: The ratio at which a convertible security can be exchanged for common stock.可转换债劵：Convertible bond: A bond that can be changed into a specified number of shares of common stock.可转换优先股：Convertible preferred stock: Preferred stock that can be changed into a specified number of shares of common stock.企业债券: Corporate bond: A long-term debt instrument indicating that a corporation has borrowed a certain amount of money and promises to repay it in the future under clearly defined terms.企业重组: Corporate restructuring: The activities involving expansion or contraction of a firm's operations or changes in its asset or financial (ownership) structure. 企业:Corporation: An artificial being created by law (often called a "legal entity"). 相关:C orrelation: A statistical measure of the relationship between any two series of numbers representing data of any kind.相关系数: Correlation coefficient: A measure of the degree of correlation between two series.资本成本：Cost of capital: The rate of return that a firm must earn on the projects in which it invests to maintain its market value and attract funds.普通股股票成本：Cost of common stock equity, k s: The rate at which investors discount the expected dividends of the firm to determine its share value.长期债务成本：Cost of long-term debt, k i: The after-tax cost today of raising long-term funds through borrowing.发行新的普通股成本：Cost of a new issue of common stock, k n: The cost of common stock, net of under-pricing and associated flotation costs.优先股成本：Cost of preferred stock, k p: The ratio of the preferred stock dividend to the firm's net proceeds from the sale of preferred stock; calculated by dividing the annual dividend, D p, by the net proceeds from the sale of the preferred stock, N p.留存收益成本：Cost of retained earnings, k r: The same as the cost of an equivalent fully subscribed issue of additional common stock, which is equal tothe cost of common stock equity, k s.债券利率：Coupon interest rate: The percentage of a bond's par value that will be paid annually, typically in two equal semiannual payments, as interest.偿债保障比率：Coverage ratios: Ratios that measure the firm's ability to pay certain fixed charges.信贷监控: Credit monitoring: The ongoing review of a firm's accounts receivable to determine whether customers are paying according to the stated credit terms.信用期: Credit period: The number of days after the beginning of the credit perioduntil full payment of the account is due.信用评分: Credit scoring: A credit selection method commonly used with high-volume/small-dollar credit requests; relies on a credit score determined by applying statistically derived weights to a credit applicant's scores on key financial and credit characteristics. (Chapter 14)信用标准:Credit standards: The firm's minimum requirements for extending credit to a customer.信贷条件: Credit terms: The terms of sale for customers who have been extended credit by the firm.债权人控制: Creditor control: An arrangement in which the creditor committee replaces the firm's operating management and operates the firm until all claims have been settled.横向比较分析：Cross-sectional analysis: Comparison of different firms' financial ratios at the same point in time; involves comparing the firm's ratios to those of other firms in its industry or to industry averages累计优先股：Cumulative preferred stock: Preferred stock for which all passed (unpaid) dividends in arrears, along with the current dividend, must be paid before dividends can be paid to common stockholders.流动资产：Current assets: Short-term assets, expected to be converted into cash within 1 year or less.流动负债：Current liabilities: Short-term liabilities, expected to be paid within 1 year or less.现行汇率法：Current rate (translation) method: Technique used by U.S.-based companies to translate their foreign-currency-denominated assets and liabilities into dollars, for consolidation with the parent company's financial statements, using the exchange rate prevailing at the fiscal year ending date (the current rate).流动比率：Current ratio: A measure of liquidity calculated by dividing the firm's current assets by its current liabilities.D债务资本: Debt capital: All long-term borrowing incurred by a firm, including bonds.资产负债率:Debt ratio: Measures the proportion of total assets financed by the firm's creditors.拥有资产所有权的债权人：Debtor in possession (DIP) : The term for a firm that files a reorganization petition and then develops, if feasible, a reorganization plan. 财务杠杆作用程度：Degree of financial leverage (DFL) : The numerical measure of the firm's financial leverage.负债程度：Degree of indebtedness: Measures the amount of debt relative to other significant balance sheet amounts.经营杠杆作用程度：Degree of operating leverage (DOL) : The numerical measure of the firm's operating leverage.全部杠杆作用程度：Degree of total leverage (DTL) : The numerical measure of the firm's total leverage.折旧年限:Depreciable life: Time period over which an asset is depreciated.折旧:Depreciation: The systematic charging of a portion of the costs of fixed assets against annual revenues over time.衍生金融证劵：Derivative security: A security that is neither debt nor equity but derives its value from an underlying asset that is often another security; called "derivatives," for short.稀释的每股盈利：Diluted EPS: Earnings per share (EPS) calculated under the assumption that all contingent securities that would have dilutive effects are converted and exercised and are therefore common stock.稀释股权：Dilution of ownership: Occurs when a new stock issue results in each present shareholder having a claim on a smaller part of the firm's earnings than previously.直接租赁：Direct lease: A lease under which a lessor owns or acquires the assets that are leased to a given lessee.贴现：Discount: The amount by which a bond sells at a value that is less than its par value.贴息贷款:Discount loans: Loans on which interest is paid in advance by being deducted from the amount borrowed.贴现现金流量: Discounting cash flows: The process of finding present values; the inverse of compounding interest.可分散的风险：Diversifiable risk: The portion of an asset's risk that is attributable to firm-specific, random causes; can be eliminated through diversification. Also called unsystematic risk.Divestiture: The selling of some of a firm's assets for various strategic reasons.股利无关论:Dividend irrelevance theory: Miller and Modigliani's theory that in a perfect world, the firm's value is determined solely by the earning power and risk of its assets (investments) and that the manner in which it splits its earnings stream between dividends and internally retained (and reinvested) funds does not affect this value.股利支付率:Dividend payout ratio: Indicates the percentage of each dollar earned that is distributed to the owners in the form of cash. It is calculated by dividing the firm's cash dividend per share by its earnings per share.每股股息:Dividend per share (DPS) : The dollar amount of cash distributed during the period on behalf of each outstanding share of common stock.股利政策: Dividend policy: The firm's plan of action to be followed whenever a dividend decision is made.股利再投资计划:Dividend reinvestment plans (DRIPs) : Plans that enable stockholders to use dividends received on the firm's stock to acquire additional shares--even fractional shares--at little or no transaction cost.股利相关论:D ividend relevance theory: The theory, advanced by Gordon and Lintner, that there is a direct relationship between a firm's dividend policy and its market value.股利: Dividends: Periodic distributions of earnings to the stockholders of a firm. 双重征税: Double taxation: Occurs when the already once-taxed earnings of a corporation are distributed as cash dividends to stockholders, who must pay taxes on them.杜邦公式: DuPont formula: Multiplies the firm's net profit margin by its total asset turnover to calculate the firm's return on total assets (ROA).杜邦分析体系: DuPont system of analysis: System used to dissect the firm's financial statements and to assess its financial condition.E每股盈利:Earnings per share (EPS) : The amount earned during the period on behalf of each outstanding share of common stock, calculated by dividing the period's total earnings available for the firm's common stockholders by the number of shares of common stock outstanding.息税前利润与每股收益分析方法:EBIT-EPS approach: An approach for selecting the capital structure that maximizes earnings per share (EPS) over the expected range of earnings before interest and taxes (EBIT).经济风险：Economic exposure: The risk resulting from the effects of changesin foreign exchange rates on the firm's value.经济订货量(批量)模型: Economic order quantity (EOQ) model: Inventory management technique for determining an item's optimal order size, which is the size that minimizes the total of its order costs and carrying costs.经济增加值：Economic value added (EVA®): A popular measure used by many firms to determine whether an investment contributes positively to the owners' wealth; calculated by subtracting the cost of funds used to finance an investment from its after-tax operating profits.有效(真实)年率:Effective (true) annual rate (EAR) : The annual rate of interest actually paid or earned.实际利率: Effective interest rate: In the international context, the rate equal to the nominal rate plus (or minus) any forecast appreciation (or depreciation) of a foreign currency relative to the currency of the MNC parent.有效市场: Efficient market: A market that allocates funds to their most productive uses as a result of competition among wealth-maximizing investors that determines and publicizes prices that are believed to be close to their true value; a market with the following characteristics: many small investors, all having the same information and expectations with respect to securities; no restrictions on investment, no taxes, and no transaction costs; and rational investors, who view securities similarly and are risk-averse, preferring higher returns and lower risk.有效市场假设：Efficient-market hypothesis: Theory describing the behavior of an assumed "perfect" market in which (1) securities are typically in equilibrium, (2) security prices fully reflect all public information available and react swiftly to new information, and, (3) because stocks are fairly priced, investors need not waste time looking for mis-priced securities.有效组合:Efficient portfolio: A portfolio that maximizes return for a given level of risk or minimizes risk for a given level of return.期末现金Ending cash: The sum of the firm's beginning cash and its net cash flow for the period.股本:Equity capital: The long-term funds provided by the firm's owners, the stockholders.职业道德：Ethics: Standards of conduct or moral judgment.欧元Euro: A single currency adopted on January 1, 1999 by 12 of the 15 EU nations, who switched to a single set of euro bills and coins on January 1, 2002.欧洲债券:Eurobond: An international bond that is sold primarily in countries other than the country of the currency in which the issue is denominated.欧洲债券市场：Eurobond market: The market in which corporations and governments typically issue bonds denominated in dollars and sell them to investors located outside the United States.欧元市场:Eurocurrency market: International equivalent of the domestic money market.欧洲货币市场: Eurocurrency markets: The portion of the Euro-market that provides short-term, foreign-currency financing to subsidiaries of MNCs.欧洲股市:Euro-equity market: The capital market around the world that deals in international equity issues; London has become the center of Euro-equity activity. 欧洲资本市场：Euro-market: The international financial market that provides for borrowing and lending currencies outside their country of origin.欧洲开放市场:European Open Market: The transformation of the European Union into a single market at year-end 1992.欧洲共同体：European Union (EU) : A significant economic force currently made up of 15 nations that permit free trade within the union.除息股利日：Ex dividend: Period, beginning 2 business days prior to the date of record, during which a stock is sold without the right to receive the current dividend.过剩的现金余额:Excess cash balance: The (excess) amount available for investment by the firm if the period's ending cash is greater than the desired minimum cash balance; assumed to be invested in marketable securities.超额累积收益税: Excess earnings accumulation tax: The tax the IRS levies on retained earnings above $250,000 when it determines that the firm hasaccumulated an excess of earnings to allow owners to delay paying ordinary income taxes on dividends received.汇率风险:Exchange rate risk: The danger that an unexpected change in the exchange rate between the dollar and the currency in which a project's cash flows are denominated will reduce the market value of that project's cash flow; the risk caused by varying exchange rates between two currencies.认购(或期权)价格：Exercise (or option) price: The price at which holders of warrants can purchase a specified number of shares of common stock.期望理论:Expectations theory: The theory that the yield curve reflects investor expectations about future interest rates; an increasing inflation expectation results in an upward-sloping yield curve, and a decreasing inflation expectation results in a downward-sloping yield curve .预期回报率: E xpected return, ˆ [[kbar]]: The return that is expected to be earned on a given asset each period over an infinite time horizon.预期回报价值: Expected value of a return (k w) : The most likely return on a given asset.延期支付：Extension: An arrangement whereby the firm's creditors receive payment in full, although not immediately.外部融资需要：External financing required ("plug" figure) : Under the judgmental approach for developing a pro forma balance sheet, the amount of external financing needed to bring the statement into balance.外界预测: External forecast: A sales forecast based on the relationships observed between the firm's sales and certain key external economic indicators.额外红利:Extra dividend: An additional dividend optionally paid by the firm if earnings are higher than normal in a given period.F代理商：Factor: A financial institution that specializes in purchasing accounts receivable from businesses.应收账款让售：Factoring accounts receivable: The outright sale of accounts receivable at a discount to a factor or other financial institution.联邦基金:Federal funds: Loan transactions between commercial banks in which the Federal Reserve banks become involved.理财：Finance: The art and science of managing money.资金租赁:financial (or capital) lease: A longer-term lease than an operating lease that is noncancelable and obligates the lessee to make payments for the use of an asset over a predefined period of time; the total payments over the term of the lease are greater than the lessor's initial cost of the leased asset.财务会计准则委员会：Financial Accounting Standards Board (FASB) : The accounting profession's rule-setting body, which authorizes generally accepted accounting principles (GAAP).盈亏临界点：Financial breakeven point: The level of EBIT necessary to just cover all fixed financial costs; the level of EBIT for which EPS = $0.金融机构: Financial institution: An intermediary that channels the savings of individuals, businesses, and governments into loans or investments.财务杠杆乘数: Financial leverage multiplier (FLM) : The ratio of the firm's total assets to its common stock equity.财务杠杆:F inancial leverage: The potential use of fixed financial costs to magnify the effects of changes in earnings before interest and taxes on the firm's earnings per share.财务经理: Financial manager: Actively manages the financial affairs of any type of business, whether financial or nonfinancial, private or public, large or small, profit-seeking or not-for-profit.金融市场: Financial markets: Forums in which suppliers of funds and demanders of funds can transact business directly.金融合并:Financial merger: A merger transaction undertaken with the goal of restructuring the acquired company to improve its cash flow and unlock its hidden value. 财务规划流程： Financial planning process: Planning that begins with long-term, or strategic, financial plans that in turn guide the formulation of short-term, or operating, plans and budgets.财务风险:Financial risk: The risk to the firm of being unable to cover required financial obligations (interest, lease payments, preferred stock dividends).金融服务业:Financial services: The part of finance concerned with the design and delivery of advice and financial products to individuals, business, and government.。

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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 rat
e 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 fund
1.financial markets 金融市场
2.资本结构capital structure
3.risk premium 风险报酬
4.净现金流量net cash flow
5.credit policy 信用政策
6.终值future value
7.moral hazard 道德风险
8.收账政策collection policy
1.chief financial officer 首席财务官
2.财务管理financial management
3.credit standard 信用标准
4.流动性liquidity
5.earnings before interest and taxes 息税前利润
6.市场价值market value
7.capital assets pricing model资本资产定价模型
8.每股收益earnings per share。

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