CPA综合英语词汇汇总-北注协-财管

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 flows

61．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