(财务知识)财务管理专业英语.docx

《(财务知识)财务管理专业英语.docx》由会员分享，可在线阅读，更多相关《(财务知识)财务管理专业英语.docx（12页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、财务管理专业英语business企业商业业务 financial ris财k务风险 sole proprietorshi私p人业主制企业 partnership合伙制企业 limited partner有限责任合伙人 general partner普通合伙人 separation of ownership and contr所ol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 standard贝1s务准贝 U initial public offer首in次g公开辟行股票credit car信d用卡

2、terminal value终值discounting折现计算discount rate折现率opportunity cost机会成本required rate of return求的报酬率cost of capi曲1本成本ordinary annuity：通年金annuity due先付年金financial rat财io务比率de 龙 e 延 it g d 金 annuityrestrictivecovenan 限ts 制性条款pe永rp续et年ui金tybond indenture债券契约面值face valuefinancial analy财st务分析师c息ou票po利n令ateliq

3、uidity ra流tio动性比率nominal 名 iRt利er e st ratecuirent rati流o动比率effect有iv效济Jin率terest ratewindow dressing账面粉饰going.持窃m营份a值luemarketable securities短期证券liquida 清打厘 n价luequick rati速o动比率账面彳介bff ok valuecash ratio现金比率市场mh r把 er valuedebt management ratios债务管理比率intrinsi 内在 afHiu 值 edebt ratio债务比率给班i定sp价li格dng

4、debt-to-equity rat债io务与权益比率valuation a 诂 p价ro方 c h；equity multiply (r益乘discounted cash flow valu折at现io现n金流量模型long-tenn rati 长o 期比率响 d& rvaluationdebttototabcapi债tai务与全部资本比率overvaluat高io估nleverage ratio杠s杆比率option 口 p 权ri 定 i n, g模m 祖 delinterest coverage rat利io息保障 比率估价contingent claim val或者ua有ti要on求

5、权earnings before interest and tai:税s前利润promissory no吆e票cash flow coverage rat现io金流量保障比率contractual provis 契 io 约 n 条款asset management ratios资产管理比率par嚷a面lu价e值accounts receivable turnover ra应ti收账款周转率 maturity valu 期价值inventory tumovenut存 io 货周转率c息ou票po利il息inventory processing period 货周转期 coupon paym 5

6、 n票t利息、支付accounts payable turnover rati应o付贝长款周转率 coupon interest rat息e票利率cash conversion cycl现e金周转期到 a期 tuH ityasset turnover rat资io产周 转率term to mat到ur期it时y 间profitability ra盈闲Jio 比率赎 ca 回 11 条p 款rovisiongross profit margi 毛利润赎回c价al格1 priceoperating profit margi经n营利润 inking tundpfwro i金si 茶 n款谣 n伏e权

7、rsion rightnet profit margi 净n利润p也 t 出 p条revisionreturn on asset资产收益率 return on total equity ra全ti部o权益报酬率indenture债务契约return on common equity普通权益报酬率covena磔t款market-to-book value rati市o场价值与账面价值比率truste好管人market value ratios市场价值比率protective保。护ve性na鼠款dividend yield股禾ll收益率negat 消 ive 极c 条 ov 款 enantdivi

8、dend pay out股利支付率posit积 iv极e 杀 o 依 enants担ec保ur借ed款dehtfinancial statemen财t务报表信u用喉c款red dehtprcrfStabili盈ty利能力viabilit生y存能力信 Creditworthiness抵押品 collateralsolvency偿付能力deb信en用tu债re券collateral trust bon抵ds押信托契约 bond rating债券评级 current yiel现d行收益yield to maturi到ty期收益率 default ris违k约风险 interest rate r利is

9、k息率风险 authorized shares授权股 outstanding shares发行股 treasury share库藏股 repurchase 回购right to prox*.理权 right to vot投e票权 independent auditor独立审计师 straight or majority vot多in数g投票制 cumulative voting积累投票制 liquidatioif 算right to transfer ownersh所ip有权转移权 preemptive right优先认股权 dividend discount model股利折现模型 capi

10、tal asset pricing mo桁e木1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private corporatio私n募公 司 未上市公 司closely held corporatio控 n股公司 board of directors董事会 executove direc tor执行董事 non- executove(5订610非1-执行董事 chairperson 主席controlle正计长 treasurer 司库revenue 收入profit利润 earnin

11、gs per share每股赢余 return 回1 报.market share市场份额 social good社会福利financial distre 财 ss 务困境stakeholder theor中益相关者理论 value (wealth) maximizatio价n值(财富)最大化 common stockholder 普通股股东preferred stockholde 优 r 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

12、问题 information asymmetry 信息不对称retail invest。散”投资者instituHonal inves 机 to 构 r投资者 agency relationshi 代 p 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 report公s司年报balance sheet资产负债表income statement 利润表statem

13、ent of cash flow现s金流量表 statement of retained eamin 隹 s存收益表fair market valu公允市场价值 marketable securitie油 s 价证券check支票 money order拨款但、汇款单 withdrawal 提款accounts receivable，U攵账款 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current liabil 流it

14、助负债long-tom liabil 长 it 则负债accounts payout对付账款 note payout对付票据 accrued espense 应计费用deferred tax递延税款 preferred stoc b：先股 common stock 普通股book value账面价值 capital surplu 资 s 本赢余accumulated retained earning累s计留存收益 hybrid混合金融工具 treasury stoc R 藏股historic cos历t史成本 current market value现行市场价值real estat甚地产 ou

15、tstanding发行在外的a profit and loss stateme损nt益表net income净利润operating income经营收益earnings per share每股收益simple capital structu简re单资本结构dihitivQ减每股收益的basic earnings per shar基e本每股收益complex capital structur黄 s杂的每股收益diluted earnings per sha稀re释的每股收益convertible securiti 可 es 转换证券warrant认股权证 accrual accountin 应

16、计制会计 amortization 摊销accelerated methods力口速折 I日法 straight-line depreciat 直 io 我折旧法statement of changes in shareholder squity股东权益变动表 source of cash现金来源 use of cash现金运用 operating cash flow经s营现金流 cash flow from operation经s营活动现金流 direct method直接法 indirect method 间接法bottom-up approach 倒推法investing cash flow投s 资现金流cash flow from investin投g资活动现金流 joint venture合资企业financing cash flow筹s资现金流 cash flows from financin筹g资活动现金流 time value of money货币时间价值 simple interes 单 t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 pricip林 1 金mortgage 抵押