财务管理专业英语
financial management 财务管理decision-making 决策，决策的acquire 获得，取得publicly traded corporations 公开上市公司公众
vice president of finance 财务副总裁
chief financial officer 首席财务官
chief executive officer 首席执行官
balance sheet 资产负债表
capital budgeting 资本预算
working capital management 营运资本管理
hurdle rate 最低报酬率
capital structure 资本结构
mix of debt and equity 负债与股票的组合
cash dividend 现金股利stockholder 股东
dividend policy 股利政策dividend-payout ratio 股利支付率
stock repurchase 股票回购stock offering 股票发行tradeoff 权衡，折中common stock 普通股current liability 流动负债current asset 流动资产marketable security 流动性资产，有价证券
inventory 存货
tangible fixed assets 有形固定资产
in tangible fixed assets 无形固定资产
patent 专利
trademark 商标
creditor 债权人stockholds’ equity股东权益
financing mix 融资组合risk aversion 风险规避
volatility 易变性不稳定性
allocate 配置
capital allocation 资本配置
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 shareholders’equity 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
portfolio 组合
diversifiable risk可分散风险market risk 市场风险expected return 期望收益volatility 流动性
stand-alone risk 个别风险random variable 随机变量