财务管理专业英语

财务管理专业英语

financial management 财务管理decision-making 决策，决策的

acquire 获得，取得

publicly traded 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 executive officer 首席执行官balance sheet 资产负债表capital budgeting 资本预算working capital management 营运资本管理

hurdle rate 最低报酬率capital structure 资本结构

mix of debt and equity 负债与股票的组合

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

common stock 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 fixed assets 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

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