财务管理专业英语

财务管理专业英语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。