财务管理专业英语相关资料

1、财务管理专业英语崔凌云1一、Contents内容1. Introduction to Financial Management (1) 财务管理概述（1）2. Introduction to Financial Management (2) 财务管理概述（2）一、Contents内容3. Interpreting Financial Statements 诠释财务报表4. Financial Ratio Analysis 财务比率分析5. Time Value of Money and Valuation 货币时间价值与估价一、Contents内容6. Risk and Return 风险与收

2、益7. Capital Budgeting 资本预算8. Capital Market and Raising Funds 资本市场与资金筹集一、Contents内容9. Capital Structure 资本结构10. Dividend Policy 股利政策11. Working Capital Management 营运资本管理一、Contents内容12. International Financial Management 国际财务管理二、Requirements要求1、专业词汇2、简单计算1）Account、Accounting & AccountantAccount：解释、说明

3、；银行账户 He gave me a full account of his plan. 他把计划给我做了完整的说明。 Id like to open a bank account. 我想开一个银行存款账户。会计科目；账户1）Account、Accounting & AccountantAccounting：会计、会计学 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会计的两个主要的专门领域。 Accounting elements

4、 会计要素1）Account、Accounting & AccountantAccountant：会计师、会计人员 Certified Public Accountant 注册会计师（CPA）2）Assets、Liabilities & Owners EquityAsset：宝物、财富 His leadership is a great asset to our team. 他的领导能力是我们队的一大宝贵财富。Assets：资产2）Assets、Liabilities & Owners EquityLiability：责任、义务 Liability to pay taxes 纳税的义务Liab

5、ilities：负债、债务Owners equity：所有者权益3）Debit & CreditDebit：借方 Debt： 债务 National Debt 国债Credit：信用、名望 A man of high credit 极有名望的人 赊账；贷方 Credit sales 赊销4）Current assets & Current liabilitiesCurrent：通用的；当今的 Current money 通货 流动的 Current assets：流动资产 Current liabilities：流动负债 活期的 Current account 活期存款5）Receivable

6、 & PayableAccounts receivable：应收账款Accounts payable：应付账款Notes receivable：应收票据Notes payable：应付票据Prepaid：预付的 Prepaid expenses 预付费用2、简单计算Calculate the blanks in the following balance sheet for the Fisk Company for 1998.Pay attention, you need to keep the calculation procedure in details. Cash $50,000 Cu

7、rrent liabilities (4) Accounts receivable50,000Long-term debt (5) Inventory (1) Shareholders equity (6) Plant and equipment (2) Total assets (3) Liabilities and equity (7) The following information is also available:Quick ratio = 1.0 timeWorking capital to sales ratio = 10%Total assets turnover = 2

8、timesSales = $2 millionDebt ratio = 50% 三、others其它作业平时成绩占期末总成绩的10%1、Introduction to Financial Management (1)1.1 Financial Management and Financial Manager1.2 Financial Management Decision1.3 Risk-Return Tradeoff1.1 Financial ManagementFinancial management is an integrated decision-making process con

9、cerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity.1.1 Financial ManagerVice president of finance 财务副总裁Chief financial officer (CFO) 首席财务官Chief executive officer (CEO) 首席执行官1.2 Financial Management Decision1) Long-term investment decisions2

10、) Long-term financing decisions3) Working Capital Management Decisions1.2.1 Investment DecisionsLong-term investment decisions involve determining the type and amount of assets that the firm wants to hold.The financial manager makes investment decisions about all types of assets items on the left-ha

11、nd side of the balance sheet.1.2.1 Investment DecisionsIn what lines of business should the firm engage?Should the firm acquire other companies?What sorts of property, plant, and equipment should the firm hold?1.2.1 Investment DecisionsShould the firm modernize or sell an old production facility?Sho

12、uld the firm introduce a more efficient distribution system than the current one?1.2.1 Investment DecisionsThe investment principle states that the firm should invest in assets and projects yielding a return greater than the minimum acceptable hurdle rate.1.2.1 Investment Decisions1.2.2 Financing De

13、cisionsDoes the type of financing used make a difference?Is the existing capital structure the right one?How and where should the firm raise money?1.2.2 Financing DecisionsShould the firm use funds raised through its revenues?Should the firm raise money from outside the business?If the firm seeks ex

14、ternal financing, should it bring in other owners or borrow the money?1.2.2 Financing DecisionsInternally generated funds represent the amount of earnings that the firm decides to retain after paying a cash dividend, if any, to its stockholders.1.2.2 Financing DecisionsFor publicly traded firms, a f

15、irm has the option of returning cash to owners either through dividends or stock repurchases.1.2.2 Financing DecisionsIf the firm decides to raise funds externally, the financial manager can do so by incurring debts, such as through bank loans or the sale of bonds, or by selling ownership interests

16、through a stock offering.1.2.3 Working Capital Management DecisionsHow much of a firms total assets should the firm hold in each type of current asset such as cash, marketable securities, and inventory?1.2.3 Working Capital Management DecisionsHow much credit should the firm grant to customers?How should the firm obtain needed short-term financing? The balance-sheet model1.3 Risk-Return Tradeoffrisk aversion investors should expect a higher return for taking on higher levels of risk关于Finance1. 一般情况下，与企业相关的理财范畴翻 译成“财务” financial management 财务管理 corporate finance 公司理财 managerial fin