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 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
Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事)，但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东，而企业价值最大化包含所有的财务债券持有者，包括普通股股东，债权人和优先股股东。 Given these assumptions，shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设，从长期来看，股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施，能提供由于全面的一个措施的一个公司的站。给这些臆说，股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益，社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中，经理可能忽视股东的利益，而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源，除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股，普通股，资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产，也就是公司拥有的东西，是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的，通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格，而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益（留存收益）时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低，这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券，偿还债务，股票销售和回购，以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里，安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况，因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入，这是因为利息是税前支付的，公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值，但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率，用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中，货币时间价值是最重要的，也称作是折现调整现金流量折价分析。
Unit 1 【Ex1、】根据课文内容,回答以下问题。 1.In human terms and in the broadest sense, information is anything that you are capable of perceiving、 2.It includes written communications, spoken communications, photographs, art, music, and nearly anything that is perceptible、 3.If we consider information in the sense of all stimuli as information, then we can’t really find organization in all cases、 4.No、 5.Traditionally, in libraries, information was contained in books, periodicals, newspapers, and other types of recorded media、People access it through a library’s catalog and with the assistance of indexes, in the case of periodical and newspaper articles、 https://www.doczj.com/doc/512328797.html,puterized “information systems”、 7.The problem for most researchers is that they have yet to discover the organizing principles that are designed to help them find the information they need、 8.For library materials, the organizing principle is a detailed subject classification system available for searching in an online “catalog”、 9.The one thing common to all of these access systems is organization、 10.No, it isn’t、 【Ex2、】根据给出的汉语词义与规定的词类写出相应的英语单词。每词的首字母已给出。 n.取回,恢复,修补;检索retrieval n.机械装置,机构,机制mechanism adj.特有的,表示特性的,典型的characteristic n.分类,分级classification n.风格,方式,样式,习惯manner n.文件,公文document vt.解释,说明Interpret vt.使自动化,自动操作automate n.分类assortment n.法则,原则,原理principle n.排列,安排arrangement n.&vt.访问,存取access n.浏览器;浏览书本的人browser n.目录catalog n.索引index n.材料,原料,物资,素材material
专业英语 一、专业术语 RFID射频识别IOT物联网Cloud Computing云计算ANN神经网络BI商业智能E-business /Web-business / e-commerce电子商务KM知识管理GIS地理信息系统PDA掌上电脑Bluetooth蓝牙技术CAD计算机辅助设计CMD计算机辅助制作branch manager部门经理binary format二进制格式USB（Universal Serial Bus）通用串行总线computer case计算机机箱 temporary storage of information临时存储信息floppy disk软盘CD-ROM只读光盘textual源代码video card视频卡，显卡sound card音频卡，声卡 DVD数字化视频光盘SISP战略信息系统计划Project Management项目管理Human Resources人力资源End-User Systems Development最终用户系统开发rolling business plans流动业务计划MIS(management information system)管理信息系统DB（database）数据库DBMS（database Management system）数据库管理系统DSS（decision support system）决策支持系统operational manager运营经理Senior manager 高级经理semi-structured decision半结构化决策 ANS（Advanced Network&Service）高级网络及服务公司 TPS（Transaction Processing systems）事务管理系统 KWS（Knowledge Work Systems）只是工作系统GRASP绘制机器人技术应用软件包OAS（Office Automation Systems）办公自动化系统 ESS（Executive Support Systems）经理支持系统 EIS（Executive Information Systems）经理信息系统 OLAP（on-line analytical processing）联机分析处理 GIS（Group Information Systems）集群信息系统 GDSS（Group Decision Support Systems）集群决策支持系统 MIT（Management Information technology）管理信息技术 RAD（rapid application development）快速应用开发 Two-way communications 双工通讯client-server environment 客户服务环境Data warehouse 数据仓库logistics information systems 物流信息系统 ERP（Enterprise resource planning）企业资源规划 CRM（customer relationship Management）客户关系管理 OOD（Object-Oriented design）面向对象设计 OOP（Object0Oriented Programming）面向对象编程 HLLs（High Level Languages）高级语言ADTs（Abstract Data Types）抽象数据类型Software Ics软件的组成单元machine code机器码op-code输出码 EDI（Electronic Data interchange）电子数据交换 SMEs（small and medium sized enterprises）中小企业 B2B企业对企业电子商务B2C企业对用户电子商务 CERT(Character Error Rate Tester)字符出错率测试器 CIAS（Communication Link Analyzer System）通信链路分析系统 IMS（Information Management System）管理信息系统 NDMS（Netware Data Management System）网络数据管理系统
A business survives and thrives on information: information within the organization and information changed with suppliers, customers,and regulators. Moreover, the information needs to be consistent, accessible, and at the right location. We consider information in four forms-voice, data, image, and video-and the implications of distributed requirements. The term voice communications refers primarily to telephone related communications. By far the most common form of communication in any organization and for most personnel is direct telephone conversation. The telephone has been a basic tool of business for decades. Telephone communications has recently been enhanced by a variety of computer-based services, including voice mail and computerized telephone exchange systems. V oice mail provides the ability to send, forward , and reply to voice messages nonsimultaneously , and it has become a cost-efficient tool even for many midsize organizations. It provides saving on answering machines and services as well as more responsive service to customers and suppliers. Advances have also been made in computerized telephone exchange systems, including in-house digital private branch exchanges(PBX) and Centrex systems provided by the local telephone company. These new systems provide a host of features, including call forwarding, call waiting, least-cost routing of long-distance calls, and a variety of accounting and auditing features. The term data communications is sometimes used to refer to virtually any form of information transfer other than voice. It is sometimes convenient to limit this term to information in the form of text(such as reports, memos, and other documents) and numerical data(such as accounting files). The rapid changes in technology have created fresh challenges for management in making effective use of data communications. We will briefly outline the changes in technology in transmission, networks, and communications software that present the manager with new powerful business tools but also the necessity of making choices among complex alternatives. 一个企业生存和蓬勃发展的信息：在改变与供应商，客户和监管机构的组织和信息的信息。此外，对信息的需求是一致的，访问，并在合适的位置。我们认为，在四种形式的语音，数据，图像，视频和分布式需求的影响的信息。 长期的语音通信，主要是指以电话相关的通讯。迄今为止最常见的沟通形式中的任何组织和大多数工作人员是直接的电话交谈。电话已几十年来的基本的业务工具。电话通讯最近已加强各种以计算机为基础的服务，包括语音邮件和程控电话交换系统。语音信箱提供的能力，发送，转发和回复语音邮件nonsimultaneously，它已成为一个成本效益的工具，甚至许多中小型组织。提供节省答录机和服务，以及更快捷的服务客户和供应商。程控电话交换系统，包括内部数字专用分支交换机（PBX）和本地电话公司提供的Centrex系统也取得了进展。这些新系统提供主机的功能，包括呼叫转接，呼叫等待，长途电话的最低成本路由，各种会计和审计功能。 长期的数据通信有时被用来指几乎任何其他信息传输比语音形式。有时可以很方便限制这个术语在文本形式的信息（如报告，备忘录和其他文件）和数字数据（如会计档案）。已创建管理新的挑战，在有效地利用数据通信技术的迅速变化。我们将简要概述在传输技术的变化，网络和通信软件，经理提出新的强大的商业工具，但也使复杂的替代品之间的选择的必要性。
财务管理术语表 Absorptioncosting吸收成本法： TotalCostMethods全部成本法:将某会计期间内发生的固定成本除以销售量，得出单位产品的固 定成本，再加上单位变动成本，算出单位产品的总成本。 Accounting会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。请参看管理会计和财务会计。 Accountingconvention会计原则:会计师在会计报表的处理中所遵循的原则或惯例。正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。 Accounts会计报表和账簿:这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。Chieffinancialofficer Accountspayable应付账款:这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。 Accountsreceivable应收账款:这是美国的叫法，在英国，应收账款叫做Debtors,是指客户从公司购买商品或服务，公司已经对其开具发票，但客户尚未支付的货款。 Accrualaccounting权责发生制会计:这种方法在确认收入和费用时，不考虑交易发生时有没有现金流的变化。比如，公司购买一项机器设备，要等到好几个月才支付现金，但会计师却在购买当时就确认这项费用。如果不使用权责发生制会计，那么该会计系统称作“收付制”或“现金会计”。Accumulateddepreciation累计折旧:它显示截止到目前为止的折旧总额。将资产成本减去累计折旧，所得结果就是账面净值。 Acidtest酸性测试:这是美国的叫法，请参看quickratio速动比率（英国叫法）。 Activityratio活动比率:资产周转率，即销售收入除以净资产（或总资产）。它表明企业在销售过程中利用资产的效率，而不考虑资本的来源。零售业和服务业的活动比率通常比较高。制造业通常是资本密集型的，固定资产的流动资产较多，因此其活动比率也就比较低。 Allcationofcosts成本的分配:将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。 Amortization摊销:将资产或负债价值的逐渐减少记录在各期费用里。通常是指商誉、专利或其他无形资产，或者债券的发行费用。 Assets资产:企业所拥有的财产，可能包括固定资产、流动资产和无形资产。 Assetturnover:资产周转率 Auditing审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。 Auditors’report审计报告:根据法律规定，有限公司每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。为了确认这一点，审计师需要检查公司的会计报表。如果他们对报表不满意，他们就会出具“保留意见”，提了同报表中他们认为错误或不确定的项目。审计师出具的保留意见可能会对公司的公众形象和股票价格产生灾难性的影响。 Authorizedcapital核定资本:经过核定允许发行的实收资本额。在核定资本的时候，公司需要支付
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
各专业课程英文翻译(精心整理) 生物及医学专业课程汉英对照表 应用生物学 Applied Biology 医学技术 Medical Technology 细胞生物学 Cell Biology 医学 Medicine 生物学 Biology 护理麻醉学 Nurse Anesthesia 进化生物学 Evolutionary Biology 口腔外科学 Oral Surgery 海洋生物学 Marine Biology 口腔/牙科科学 Oral/Dental Sciences 微生物学 Microbiology 骨科医学 Osteopathic Medicine 分子生物学 Molecular Biology 耳科学 Otology 医学微生物学 Medical Microbiology 理疗学 Physical Therapy 口腔生物学 Oral Biology 足病医学 Podiatric Medicine 寄生物学 Parasutology 眼科学 Ophthalmology 植物生物学 Plant Physiology 预防医学 Preventive Medicine 心理生物学 Psychobiology 放射学 Radiology 放射生物学 Radiation Biology 康复咨询学 Rehabilitation Counseling 理论生物学 Theoretical Biology 康复护理学 Rehabilitation Nursing 野生生物学 Wildlife Biology 外科护理学 Surgical Nursing 环境生物学 Environmental Biology 治疗学 Therapeutics 运动生物学 Exercise Physiology 畸形学 Teratology 有机体生物学 Organismal Biology 兽医学 Veterinary Sciences 生物统计学 Biometrics 牙科卫生学 Dental Sciences 生物物理学 Biophysics 牙科科学 Dentistry 生物心理学 Biopsychology 皮肤学 Dermatology 生物统计学 Biostatistics 内分泌学 Endocrinology 生物工艺学 Biotechnology 遗传学 Genetics 生物化学 Biological Chemistry 解剖学 Anatomy 生物工程学 Biological Engineering 麻醉学 Anesthesia 生物数学 Biomathematics 临床科学 Clinical Science 生物医学科学 Biomedical Science 临床心理学 Clinical Psychology 细胞生物学和分子生物学 Celluar and Molecular Biology 精神病护理学 Psychiatric Nursing 力学专业 数学分析 Mathematical Analysis 高等代数与几何 Advanced Algebra and Geometry 常微分方程 Ordinary Differential Equation 数学物理方法 Methods in Mathematical Physics 计算方法 Numerical Methods 理论力学 Theoretical Mechanics 材料力学 Mechanics of Materials 弹性力学 Elasticity 流体力学 Fluid Mechanics 力学实验 Experiments in Solid Mechanics 机械制图 Machining Drawing 力学概论 Introduction to Mechanics 气体力学 Gas Dynamics 计算流体力学 Computational Fluid Mechanics 弹性板理论 Theory of Elastic Plates 粘性流体力学 Viscous Fluid Flow 弹性力学变分原理 Variational Principles inElasticity 有限元法 Finite Element Method 塑性力学 Introduction of Plasticity
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