财务管理专业英语bwqq.docx

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 shareholdersequity 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