财务英语词汇

财务英语词汇财务英语词汇财务英语词汇资料仅供参考文件编号：2022年4月财务英语词汇版本号：A修改号：1页次：1.0审核：批准:发布日期：1revenuecenter收入中心2profitcentrer利润中心3internaltransferprice内部转移价格4transferpricing转移定价5basedonmarketprice基于市场价格6negotiatedpricebasedonthemarketprice以市场为基础的协商价格7transferpricebasedonthemarginalcostplusfixedexpenses变动成本加固定费转移价格8transferpricebasedonthefullcost全部成本转移价格9investmentcenter投资中心10marketshare市场占有率11innovation创新12marginofsafetyratio安全边际率13shart-termbudgeting短期预算14overallbudget全面预算15salesbudget销售预算16productionbudget生产预算17incremenalbudgetarysystem增量预算法18zero-basedbudgetarysystem零基础预算法19fixedbudgetarysystem固定预算法20flexiblebudgetarysystem弹性预算法21periodicbudgetarysystem定期预算法22rollingbudgetarysystem滚动预算法23perfomancemeasurement业绩评价24economicvalueadded经济增加值25marketvalueadded市场增加值26costcenter成本中心27standardcenter标准成本中心28expensecenter费用中心29responsibilitycost责任成本30controllablecost可控成本31unxontrollablecost非可控成本32costbehavior成本性态33fixedcosts固定成本34variablecosts可变成本35mixedcosts混合成本36semi-variablecosts半变动成本37delayedvariablecosts延期变动成本38steppedcosts阶梯式成本39curvilinearvariablecosts曲线变动成本40cost-volume-profitanalysis本量利分析41totalcosts总成本42profitbeforetax税前利润43marginalcontribution边际贡献44marginalcontributionperunit单位边际贡献45unit-price单价46unitvariablecost单位变动成本47contributiontosalesratio边际贡献率48break-evenanalysis盈亏临界分析49break-evenpointinsalesvolume盈亏临界点销售量50fixedcosts固定成本51currentstandardcost现行标准成本52basisstandardcost基本标准成本53directmeterialtotalvariance直接材料成本差异54actualquantity实际数量55actualprice实际价格56standardprice标准价格57directmeterialpricevariance直接材料价格差异58directmeterialquantityvariance直接材料数量差异59directlabortotalvariance直接人工成本差异60directlaborwageratevariance直接人工工资率差异61directlaborefficiencyvariance直接人工效率差异62variableoverheadtotalvariance变动制造费用成本差异63fixedoverheadtotalvariance固定制造费用成本差异64variableoverheadexpenditurevariance变动制造费用耗费差异65variableoverheadefficiencyvariance变动制造费用效率差异66fixedoverheadexpenditurevariance固定制造费用耗费差异67fixedoverheadvolumevariance固定制造费用能量差异68fixedoverheadefficiencyvariance固定制造费用效率差异69fixedoverheadcapacityvariance固定制造费用闲置能量70managementaccounting管理会计71collectionofsupportingproductionoverheads辅助生产费用的归集72directmethodofallocation直接分配法73reciprocal相互的74reciprocalmethodofallocation交互分配法75repeateddistributionmethod交互分配法76equivalent等值77equivalentunit约当产量78joint共同的，联合的79jointproducts联产品80by-product副产品81sellingpricemethod售价法82physicalunitsmethod实物数量法83jobcosting品种法84batchcosting分批法85processcosting分步法86standardcosting标准成本法或标准成本计算87standardcost标准成本88standardcostsystem标准成本系统89idealstandardcost理想成本系统90attainablestandardcost正常标准成本91directmaterial直接材料92directlabor直接人工93fuel燃料94fuelandpowel燃料和动力95productionovethead制造费用96salesexpenses销售费用97generalandadministrativeexpenses管理费用98productcost产品成本99periodcost期间成本100directcost直接成本101indirectcost间接成本102costcollectionandallocation成本的归集和分配103actualcosingsystem实际成本计算制度104standardcostingsystem标准成本计算制度105absorptioncostingsystem全部成本计算制度106marginalcostingsystem变动成本计算制度107activity-basedcostingsystem作业基础成本计算制度108apportionment分配109apportionmentratio分配率110allocation分配111reorder重新订购112level水平，级别113reorderlevel重新订货水平114reorderpoint重新订货点115matchingfinancingpolic配合型筹资政策116aggressive有进取心的117aggressivefinancingpolicy激进的筹资政策118conservative保守派119conservativefinancingpolicy保守的筹资政策120tradecredit商业信用121businesscredit商业信用122creditlimit信贷限额123commitment保证承若124commitmentfee保证金承若金125compensate补偿126compensatingbalance补偿性金额127costaccounting成本会计128productcosting产品成本核算129costing成本计算130productioncost生产成本131character品质132capacity能力133capital资本134collateral抵押135condition条件136acquisition取得137acquisitioncost取得成本138ordercost订购成本139procure购置140procuringcos购置成本t141holdingcost储存成本142stock–out缺货143stock-outcost缺货成本144orderleadtime订货提前期145successive连续的146supply供给147successivesupplyandusingofinventory存货陆续供应和使用148buffer保险149bufferinventory保险储备150safetyinventory安全储备151participatingcorporatebond参加公司债劵152non-participatingcorporatebond不参加公司债劵153fixedinterestratebond固定利率债券154float浮动155floatinginterestratebond浮动利率债券156listedbond上市债券157publiclytradedbond上市债券158non-listedbond非上市债券159termbond到期一次债券160serial分期偿付161installment分期付款162serialbond分期债券163installmentbond分期债券164repaymentatmaturity到期付款165advance提前166repaymentinadvance提前偿还167arrears拖延168repaymentinarrears滞后偿还169otherlong-termfinancing其他长期筹资170warrants认股权证171convertible可转换的172conversion转换173conversionprice转换价格174conversionratio转换比率175conversionperiod转换期176provision条款177callprovision赎回条款178putprovision回售条款179mandatory强制的180mandatoryconversionprovision181constrictive紧缩的182constrictivecurrentassetsinvestingpolicy紧缩的流动资产投资政策183speculative投机的184speculativemotive投机动机185transaction交易的186transactionmotive交易动机187precautionary预防的188precautionarymotive预防性动机189megotiable可协商的190megotiablesecurities有价证劵200float浮游量浮差201accelerate使加快202acceleratecollections收款203delay延期204delayedpaymentforpayables推迟应付账款的支付205inventory存货206payables应付款207prepayment预付款208economic经济的209economicorderquantity经济订购量210managementcost管理成本211shortagecost缺货成本212managementmodel管理模式213creditpolicy信用政策214creditterm信用条件215creditperiod信用期间216dividendrelevancetheory股利相关论217taxdifferencetheory税差理论218clienteleeffecttheory顾客效应理论219signaling信号220signalingtheor信号理论y221policy政策保险单222dividenddistributionpolicy股利分配政策223residual剩余224residualdividendpolicy剩余分配政策225constant固定的不变的226sustainable可持续的227constantorsustainablegrowthdividendpolicy固定或持续增长股利政策228payout支出支付229constantdividendpayoutratio固定的股利支付率政策230sharedividend股票股利231split分割232sharesplit股票分割233repurchase回购234sharerepurchase股票回购235ordinaryshare普通股236prefer优先权237preferce优先权238prefercedshare=prefenceshare优先股239register登记240registershare记名股241bearershare不记名股242sharewithfacevalue面值股票243sharewithoutfacevalue无面值股票244commission委托委任245saleoncommission委托销售246underwrite承购包销247proxy代理人248salesbyproxy代理销售249nexvalueofassetsmethod资产净值法250overthecountermarket店头市场251seasoned熟练的老练的有经验的252seasonedequityoffering股权再融资253financingbyissuingnewshare增发新股融资254rightissue配股255rightissuestoexistingshareholders向现有股东配股i256protective保护的257provision条款258generalprotectiveprovisions一般保护性条款259specialprotectiveprovisions特殊保护条款260long-termbond长期债券261registeredbond记名债券262bearerbond不记名债券263convertible可改变的264convertiblebond可转换证券265non-convertiblebond不可转换的债券266mortgage抵押267mortgagebond抵押债券268generalmortgagebond一般抵押债券269estate不动产270realestatemortgagebond不动产抵押债券271equipmentmortgagebond设备抵押债券272securitiestrustbond证券信托债券273debenturebonds信用债券274corporatebond公司债券275participate参与276priceearningratiomodel(市价-进价)市盈率模型（12.31）277price-to-bookratiomodel市净率模型278price-to-salesratiomodel收入乘数模型279long-terminvestment长期投资280capitalbudgeting资本预算281discountedcashflowmethod现金流量折现法282cashoutflow现金流出283cashinflow现金流入284netcashflow净现金流285relevantcost相关成本286irrelevantcost非相关成本287sunkcost沉没成本288opportunitycost机会成本289fixedassetsreplacement固定资产更新290averageannual年平均291averageannualcost平均年成本292averageannualcostoffixedassets固定资产平均年成本293depreciation折旧294depreciationallowedfortax折旧抵税295internalrateofreturn内部报酬率法296paybackperiodmethod回收期法297equityvalue股权价值（12.30）298goingconcernvalue持续经营价值299liquidation偿还300liquidationvalue清算价值301valueofnon-controllinginterest少数股权价值302valueofcontrollinginterest控股权价值303dividendcashflowmodel股利现金流量模型304equitycashflowmode股权现金流量模型305perpetual永久的306perpetualgrowthmodel永续增长模型307two-phasegrowthmodel两阶段增长模型308entitycashflowmodel实体现金流量模型309debtcashflow债务现金流310forecastperiodvalue预测期值311follow-upperiodvalue后续期值312relativevaluationmethod相对估值法313multiplier乘数314multipliervaluationmethod乘数估值法315pricemultipliermethod价格乘数法316comparabletransactionvaluemethod可比交易价值方法317premium额外费用（12.29）318marketriskpremium市场风险溢价319dividend股利红利320dividendgrowthmodel股利增长模型321costofdebt债务成本322historical历史的323historicalcost历史成本324future将来325futurecost未来成本326committedincome承若收入327expectedreturn期望回报328yieldtomaurity到期收益率329comparable可比较的330comparablecompanymethod可比公司法331riskadjustmentmethod风险调整法332costofdebtaftertax纳税后的负债成本333profitaftertax税后利润334issuingcosts发行成本335businessvaluation商业价值336couponsbond平息证券（12.28）337zerocouponbond零息证券338perpetual永久的339perpetualbonds永久证劵340ordinary普通的341ordinarysharevaluation342openingprice开盘343closingprice收盘344thevalueofzerogrowthshare零增长股票的价值345constant不变的346thevalueofconstantgrowthshare固定增长股票的价值347thevalueofnon-constantgrowthshare不固定增长股票的价值348expectedyield期望收益率349costofcapital资本成本350weighted加权351average平均352weightedaverage加权平均353weightedaveragecostofcapital加权平均资本成本354costofordinaryshare普通股的成本355risk-freeinterest无风险利率356capitalmarketline资本市场线（12.27）357risk-free无风险358risk-freeassets无风险资产359equilibrium均衡360marketequilibriumpoint市场均衡点361systematicrist系统风险362unsystematicrisk非系统风险363capitalassetpricingmodel资本资产定价模型364security安全365securitymarketline证券市场线366betacoefficient贝塔系数367valuation估值估价368valuationofbondandshare证券和股票的估价369bond债券370bondvaluation债券估价371parvalue面值372facevalue面值373couponrate票面利率374maturitydate到期日375expirydate到期日376bondyield债券的收益率377standarddeviation标准差（12.26）378investment投资379portfolio组合380investmentportfolio投资组合381expect预期382expectedrateofreturn预期报酬率383correlation相关性384coefficient系数385correlationcoefficient相关系数386covariance协方差covariancematrix协方差矩阵387opportunity时机机会388opportunityset机会集389diversification多元化390diversificationeffect分散化效应391perfect完全的完善的392positive正面的积极的393perfectpositivecorrelation完全正相关394negative负面的395perfectnegativecorrelation完全负相关396trade-offtheory权衡理论（1月4日）397financialdistress财务困境398agencytheory代理理论399assetsubstitutionproble资产替代问题400substistution替代401peckingordertheory优序融资理论402indifferentpointtoEPS每股收益无差别点法403distribution分配404dividenddistribution股利分配405legal合法的406legalreserve法定公积金407recorddate登记日期408ex-dividenddate除息日409payabledate支付日410cashdividend现金股利411propertydividend财产股利412liabilitydividend负债股利413scripdividend票据理论414dividendtheory股利理论415divedendirrelevancetheory股利无关论416expand扩张417optionstoexpand扩张期权418abandon放弃419optionstoabandon放弃期权420long-termfinancing长期筹资421capitalstructure资本结构422operatingleverage经营杠杆423degreeofoperatingleverage经营杠杆系数424degreeoffinancialleverage财务杠杆系数425earningbeforeinterestsandtaxes息税前利润426degreeoftotalleve