财务管理专业英语

1、财务管理专业英语财务管理专业英语financialmanagement财务管理stockrepurchase股票回购decision-making决策，决策的stockoffering股票发行acquire获得，取得tradeoff权衡，折中publiclytradedcorporations公开上市公commonstock普通股司公众currentliability流动负债vicepresidentoffinance财务副总裁currentasset流动资产chieffinancialofficer首席财务官marketablesecurity流动性资产，有chiefexecutiveoff

2、icer首席执行官价证券balancesheet资产负债表inventory存货capitalbudgeting资本预算tangiblefixedassets有形固定资产workingcapitalmanagement营运资本管intangiblefixedassets无形固定资产理patent专利hurdlerate最低报酬率trademark商标capitalstructure资本结构creditor债权人mixofdebtandequity负债与股票的stockholdsequity股东权益组合financingmix融资组合cashdividend现金股利riskaversion风险规

3、避stockholder股东volatility易变性不稳定性dividendpolicy股利政策allocate配置dividend-payoutratio股利支付率capitalallocation资本配置business企业商业业务earningspershare每股盈余financialrisk财务风险return回报soleproprietorship私人业主制企业marketshare市场份额partnership合伙制企业socialgood社会福利limitedpartner有限责任合伙人financialdistress财务困境generalpartner一般合伙人stake

4、holdertheory利益相关者理论separationofownershipandcontrol所有value(wealth)maximization价值（财富）权与经营权分离最大化claim要求主X要求权commonstockholder普通股股东managementbuyout管理层收购preferredstockholder优先股股东tenderoffer要约收购debtholder债权人financialstandards财务准则well-being福利initialpublicoffering首次公开发行股票diversity多样化privatecorporation私募公司未上

5、市公goingconcern持续的司agencyproblem代理问题closelyheldcorporation控股公司free-ridingproblem搭便车问题boardofdirectors董事会informationasymmetry信息不对称executovedirector执行董事retailinvestor散户投资者non-executovedirector非执行董事institutionalinvestor机构投资者chairperson主席agencyrelationship代理关系controller主计长netpresentvalue净现值treasurer司库cre

6、ativeaccounting创造性会计revenue收入stockoption股票期权profit利润agencycost代理成本财务管理专业英语1财务管理专业英语bondingcost契约成本dilutive冲减每股收益的monitoringcosts监督成本basicearningspershare基本每股收益takeover接管complexcapitalstructures复杂的每股收corporateannualreports公司年报益balancesheet资产负债表dilutedearningspershare稀释的每股收益incomestatement利润表convertib

7、lesecurities可转换证券statementofcashflows现金流量表warrant认股权证statementofretainedearnings留存收益表accrualaccounting应计制会计fairmarketvalue公允市场价值amortization摊销marketablesecurities油价证券acceleratedmethods加速折旧法check支票straight-linedepreciation直线折旧法moneyorder拨款但、汇款单statementofchangesinshareholdersequitywithdrawal提款股东权益变动表

8、accountsreceivable应收账款sourceofcash现金来源creditsale赊销useofcash现金运用inventory存货operatingcashflows经营现金流property,plant,andequipment土地、厂房cashflowfromoperations经营活动现金流与设备directmethod直接法depreciation折旧indirectmethod间接法accumulateddepreciation累计折旧bottom-upapproach倒推法liability负债investingcashflows投资现金流currentliabi

9、lity流动负债cashflowfrominvesting投资活动现金流long-termliability长期负债jointventure合资企业accountspayout应付账款affiliate分支机构notepayout应付票据financingcashflows筹资现金流accruedespense应计费用cashflowsfromfinancing筹资活动现金deferredtax递延税款流preferredstock优先股timevalueofmoney货币时间价值commonstock普通股simpleinterest单利bookvalue账面价值debtinstrument

10、债务工具capitalsurplus资本盈余annuity年金accumulatedretainedearnings累计留存收futurevalue终至益presentvalue现值hybrid混合金融工具compoundinterest复利treasurystock库藏股compounding复利计算historiccost历史成本pricipal本金currentmarketvalue现行市场价值mortgage抵押realestate房地产creditcard信用卡outstanding发行在外的terminalvalue终值aprofitandlossstatement损益表disco

11、unting折现计算netincome净利润discountrate折现率operatingincome经营收益opportunitycost机会成本earningspershare每股收益requiredrateofreturn要求的报酬率simplecapitalstructure简单资本结构costofcapital资本成本财务管理专业英语2财务管理专业英语ordinaryannuity普通年金annuitydue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bondinde

12、nture债券契约facevalue面值financialanalyst财务分析师couponrate息票利率liquidityratio流动性比率nominalinterestrate名义利率currentratio流动比率effectiveinterestrate有效利率windowdressing账面粉饰going-concernvalue持续经营价值marketablesecurities短期证券liquidationvalue清算价值quickratio速动比率bookvalue账面价值cashratio现金比率markervalue市场价值debtmanagementratios债

13、务管理比率intrinsicvalue内在价值debtratio债务比率mispricing给错定价格debt-to-equityratio债务与权益比率valuationapproach估价方法equitymultiplier权益乘discountedcashflowvaluation折现现金流量模型long-termratio长期比率undervaluation低估debt-to-total-capital债务与全部资本比率overvaluation高估leverageratios杠杆比率option-pricingmodel期权定价模型interestcoverageratio利息保障比

14、率contingentclaimvaluation或有要求权估价earningsbeforeinterestandtaxes息税前利润promissorynote本票cashflowcoverageratio现金流量保障比率contractualprovision契约条款assetmanagementratios资产管理比率parvalue票面价值accountsreceivableturnoverratio应收账款周转率maturityvalue到期价值inventoryturnoverratio存货周转率coupon息票利息inventoryprocessingperiod存货周转期cou

15、ponpayment息票利息支付accountspayableturnoverratio应付账款周转率couponinterestrate息票利率cashconversioncycle现金周转期maturity到期日assetturnoverratio资产周转率termtomaturity到期时间profitabilityratio盈利比率callprovision赎回条款grossprofitmargin毛利润callprice赎回价格operatingprofitmargin经营利润sinkingfundprovision偿债基金条款netprofitmargin净利润conversion

16、right转换权returnonasset资产收益率putprovision卖出条款returnontotalequityratio全部权益报酬率indenture债务契约returnoncommonequity普通权益报酬率covenant条款market-to-bookvalueratio市场价值与账面价值比率trustee托管人marketvalueratios市场价值比率protectivecovenant保护性条款dividendyield股利收益率negativecovenant消极条款dividendpayout股利支付率positivecovenant积极条款financial

17、statement财务报表secureddeht担保借款profitability盈利能力unsecureddeht信用借款viability生存能力creditworthiness信誉solvency偿付能力collateral抵押品collateraltrustbonds抵押信托契约debenture信用债券财务管理专业英语3财务管理专业英语bondrating债券评级currentyield现行收益yieldtomaturity到期收益率defaultrisk违约风险interestraterisk利息率风险authorizedshares授权股outstandingshares发行股treasuryshare库藏股repurchase回购righttoproxy代理权righttovote投票权independentauditor独立审计师straightormajorityvoting多数投票制cumulativevoting积累投票制liquidation清算righttotransferowner