2023年-ACCA财务管理英语中英文对照.docx

《2023年-ACCA财务管理英语中英文对照.docx》由会员分享，可在线阅读，更多相关《2023年-ACCA财务管理英语中英文对照.docx（31页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、更多企业学院:中小企业管理全能版183套讲座+89700份资料总经理、高层管理49套讲座+16388份资料中层管理学院46套讲座+6020份资料国学数智、易经46套讲座人力资源学院56套讲座+27123份资料各阶段员工培训学院77套讲座+ 324份资料员工管理企业学院67套讲座+ 8720份资料return on equity (ROE)权益收益率discount cash flow 贴现现金流growth stock 成长股income stock 绩优股present value of growth opportunity (PVGO)成长机会的现值price-earnings ratio

2、 (P/E)市盈率free cash flow (FCF)自由现金流量book rate of return 账面收益率capital investment 资本投资operating expense 经营费用payback period 回收期discounted-payback rule 贴现回收期法则discounted-cash-flow rate of return 贴现现金流量的收益率internal rate of return (IRR)内部收益率lending 贷出boiTOwing 借入profitability measure 盈利指标standard of pfofit

3、ability 赢利标准modified internal rate of return 修正内部收益率mutually exclusive projects互相排斥的本次项目capital rationing 资本约束profitability index 盈利指标hard rationing 硬约束incremental payoff 增量收入net working capital 净营运资本sunk cost沉没成本sunk-cost fallacy沉没成本悖论overhead cost间接费用salvage value 残值straight-line depreciation 直线法折

4、旧Internal Revenue Service 国内税收署tax shield 税盾accelerated cost recovery system 加速成本回收折旧法alternative minimum tax 另类最低税tax preference 税收优惠accelerated depreciation 力口速折旧project analysis本次项目分析equivalent annual cash flow 等价年度现金流marginal investment 边际投资default risk违约风险risk premium风险溢酬standard error 标准误差stan

5、dard deviation 标准差market returm (rm)市场收益率variance 方差the loss of a dgree of freedom 自由度损失Delphic德尔菲unique risk独特风险unsystematic risk非相关系统风险residual risk剩余风险specific risk特定风险diversifiable risk 可分散风险market risk市场风险systematic risk相关系统风险undiversifiable risk 不可分散风险convariance 协方差well-diversified 有效分散value

6、additivity价值可加性efficient portfolio有效投资组合quadratic programming 二次规戈ijbest efficient portfolio最佳有效投资组合capital asset pricing model (CAPM)资本资产定价模型separation theorem 分离定理security market line 证券市场线small-cap stocks 小盘股book-to-market ration 账面-市值比data mining数据挖掘data snooping数据侦察consumption beta 消费贝塔consumpt

7、ion CAPM消费型资本资产定价模型risk aversion风险厌恶arbitrage pricing theory 套利定价理论sensitivity of each stock to these factors每种股票对这些因素的敏感度three-factor model 三因素模型company cost of capital 公司 资本成本industry beta行业贝塔firm value公司价值debt value负债价值asset value资产价值blue-chip firm 蓝筹股financial leverage 财务杠杆gearing举债经营financial r

8、isk财务风险unlever消除杠杆relative market values of debt (E/V)负债的相对市场价值taxable income 应税利润after-tax cost 税后成本marginal corporate tax rate 公司边际税率after-tax weighted-average cost of capital 税后加权平均资本成本cyclicality 周期性cyclical firms周期性公司operating leverage 经营杠杆revenue 收入fixed costs固定成本variable costs 可变成本rate of out

9、put 产出率certainty equivalent 确定性等价值certainty-equivalent cash flow 确定性等价现金流risk-adjusted discount rate 风险相应贴现率underlying variables 基础变量sample抽样real option实物期权decision tree 决策树timing qption安排期权production option 生产性期权option to bail out清算选择权economic rent经济租金future market期货市场capital budget 资本预算appropriati

10、on request 拨款申请postaudit事后审计stock options股票期权private benefit 私下利益perks特权享受perquisite特权享受overinvestment 过度投资generally accepted accounting principle (GAAP)公认会计原则qualified doption 保留意见delegated 委托economic value added (EVA)经济附力口值trade loading贸易超载economic depreciation 经济折 I日national income and product ac

11、counts 国民收入与产出账户cap上限合约strip本息剥离债券swap互换bookrunner股份登记员efficient capital market 有效资本市场random walk随机游走positive drift 正漂移autocorelation coefficient 自相关系数weak form of efficiency 弱有效性semistrong form of efficiency 半强有效性strong form of efficiency 强有效性market model市场模型acquiring firm 兼并公司acquired firm被兼并公司sup

12、erior profit 超常利润overreaction 反应过度undeiTeaction 反应不足index arbitrageur 指数套利者portfolio insurance scheme证券组合保险策略superior rates of return 超常收益exchange-rate policy 汇率政策application date 申购日long-term asset 长期资产retained earnings 留存收益financial deficit 资金缺口internal fund内部资金debt policy负债政策dividend policy 红利政策l

13、ong-term financing 长期融资total capitalization 资本总额reserve准备金issued and outsanding已发行流通股份 issued but not outsanding已发行未流通股份authorized share capital 法定股本总额financial institution 金融机构cash-flow right现金流要求权control right 控制劝dominant stockholder 控股股东majority voting system 多数投票制cumulative voting 累计投票制supermajo

14、rity绝对多数制proxy contest投票代理权角逐minority stockholder 小月殳东reverse stock split 逆股票拆细master limited partnership业主有限责任合伙企业real estate investment trust (REIT)房地产信托投资基金preferred stock 优先股cumulative preferred stock 红利累积优先股line of credit授信额度fixed-rate固定利率floating-rate 浮动利率coupon息票London Interbank Offered Rate

15、(LIBOR)伦敦银行间拆借利率 eurobond欧洲债券 eurocurrency欧洲货币euro欧元senior优级junior次级subordinated 从属secured有担保的collateral 抵押品warrant认股权证convertible bond可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC)场外交易financial intermediary 金融中介zero-stage启动阶段business p

16、lan创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain账面利润mezzanine financing 弓| 渡融资angel investor天使投资者 venture capital fund创业投资基金limited private partnership 有限合伙企业general partner普通合伙人limited partner有限合伙人small-business investment companies (SBIC)小企业投资公司 initial public offerin

17、g (IPO)首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加registration statement 注册说明书prospectus招股说明书road show 路演greenshoe option 绿鞋期权spread差价offering price 发售价格underpricing 抑价winner? s curse成功者灾难bookbuilding标书登记fixed price offer 定价发售auction 拍卖discriminati

18、on auction 差价拍卖uniform-price auction 价拍卖工厂生产管理学院52套讲座+ 13920份资料财务管理学院53套讲座+ 17945份资料销售经理学院56套讲座+ 14350份资料销售人员培训学院72套讲座+ 4879份资料更多企业学院：中小企业管理全能版183套讲座+89700份资料总经理、高层管理49套讲座+16388份资料中层管理学院46套讲座+6020份资料国学数智、易经46套讲座人力资源学院56套讲座+27123份资料各阶段员工培训学院77套讲座+ 324份资料员工管理企业学院67套讲座+ 8720份资料工厂生产管理学院52套讲座+ 13920份资料财务

19、管理学院53套讲座+ 17945份资料销售经理学院56套讲座+ 14350份资料销售人员培训学院72套讲座+ 4879份资料ACCA .财务管理英语sole propsietorship 独资企业partnership合伙企业general cash offer 一般现款发行right issue附权发行shelf registration 上架注册prior approval 事前许可bought deal买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者reco

20、rd date 登，己日with dividend附有红利cum dividend 附息ex dividend 除息legal capital法定资本regular cash dividend 正常现金红利extra额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinvestment plans (DRIP)红利自动转投计划transfer of value 价值转移capital structure 资本结构MM s proposition MM 定理weighted-average cost of capita

21、l (WACC)加权平均资本成本margin debt保证金借款floating-rate note浮动利率票据money-market fund货 币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO)杠杆收购asymmetric information 信息不对称financial slack 银根宽松cost of debt负债成本cost of equity权益成本terminal value 清算价值cash flow to equity权益现金流re

22、balancing 重整project financing本次项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反 向交易depreciable basis 折旧基数adjusted present value (APV)调整现值call option看涨期权exercise price 执行价格strike price敲定价格exercise date 至U 期日European call欧式看涨期权American call美式看涨期权position diagram 头寸图put o

23、ption看跌期权corporate finance 公司贝才务corporate 公司closely held私下公司public company 公众公司Goldman Sachs高盛银行pension fund养老基金insurance company 保险公司board of director 董事会separation of ownership and management 所有权与管理权的分离limited liability 有限责任articles of incorporation 公司章程real asset实物资产financial asset 金融资产security 证

24、券financial market 金融市场capital market 资本市场money market货 币市场investment decision 投资决策capital budgeting decision 资本预算决策financing decision 融资决策financial manager 财务经理treasurer 司库controller总会计师CFO首席财务官principal-agent problem委托代理相关问题principal委托人agent代理人agency cost代理成本information asymmetry 信息不对称signal信号effic

25、ient markets hypothesis 有效市场假说present value 现值discount factor 贴现因子rate of return 收益率discount rate 贴现率hurdle rate门坎比率opportunity cost of capital 资本机会成本net present value 净现值cash outflow现金支出net present value rule 净现值法则rate-of-return rule 收益率法则profit maximization 利润最大化doing well经营盈利doing good经营造益collate

26、ral 抵押品warrant认股权证convertible bond可转换债券primary issue 一级发行prinary market 一级市场secondary tansaction 二级交易secondary market 二级市场over-the-counter (OTC)场外交易financial intermediary 金融中介zero-stage启动阶段business plan创业计划书first-stage financing 第一阶段融资after-the-money valuation 注资后的价值paper gain账面利润mezzanine financing

27、 弓I 渡融资angel investor天使投资者venture capital fund创业投资基金limited private partnership 有限合伙企业general partner普通合伙人limited partner有限合伙人small-business investment companies (SBIC)小企业投资公司 initial public offering (IPO)首次公开发行primary offering 首次发行secondary offering 二次发行underwriter 承销商syndicate of underwriter 承销辛迪加

28、registration statement 注册说明 书prospectus招股说明书road show 路演greenshoe option 绿鞋期权spread差价offering price 发售价格underpricing 抑价winner, s curse成功者灾难bookbuilding标书登记fixed price offer 定价发售auction 拍卖discrimination auction 差价拍卖uniform-price auction 价拍卖general cash offer 一般现款发行right issue附权发行shelf registration 上架

29、注册prior approval 事前许可bought deal买方交易seasoned issue 新增发行knowledgeable invertor 成熟的投资者qualified institutional buyer 有资格的机构买者record date 登记日with dividend附有红利cum dividend 附息ex dividend 除息legal capital法定资本regular cash dividend 正常现金红利extra额外的special dividend 特别红利stock dividend 股票红利automatic dividend reinv

30、estment plans (DRIP)红利自动转投计划transfer of value 价值转移capital structure 资本结构MM s proposition MM 定理weighted-average cost of capital (WACC)加权平均资本成本margin debt保证金借款floating-rate note浮动利率票据money-market fund货币市场基金interest-rate ceiling 利率上限trade-off theory 权衡理论right to default 违约权leverage buy-out (LBO)杠杆收购asy

31、mmetric information 信息不对称financial slack 银根宽松cost of debt负债成本cost of equity权益成本terminal value 清算价值cash flow to equity 权益现金流rebalancing 重整project financing本次项目融资adjusted cost of capital 调整资本成本equivalent loan 等值贷款offsetting transaction 反向交易depreciable basis 折旧基数adjusted present value (APV)调整现值call opt

32、ion看涨期权 exercise price 执行价格strike price敲定价格exercise date 至ll期日European call欧式看涨期权American call美式看涨期权position diagram 头寸图put option看跌期权Salomon Brothers所罗门兄弟公司term stucture of interest rate 利率期限结构annuity 年金perpetuity永久年金annuity factor 年金因子annuity due即期年金future value 终值conmpound interest 复利simple inter

33、est 单利continuously compounded rate 连续复利率Consumer Price Index (CPI)消费物价指数current dollar 当期货币nominal dollar 名义货币constant dollar 不变货币real dollar实际货币real rate of return 实际收益率inflation rate通货膨胀率principal 本金deflation 滞胀yield to maturity到期收益率market capitalization rate 市场资本化率dividend yield红利收益率cost of equity capital 权益资本成本payout ratio红利发放率earnings per share (EPS)每股收益