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财务管理系中英对照一、财务管理系介绍财务管理系是大学财务管理学科的重要组成部分，主要培养具备扎实的财务管理理论和实践技能的高级财务管理人才。
本文将介绍财务管理系相关的课程以及一些常用术语的中英对照。
二、财务管理系课程介绍及中英对照1.会计学（Accounting）：研究财务信息的获取、处理、分析和报告的学科。
2.财务管理（Financial Management）：研究如何优化资金的利用和配置，以实现经济目标。
3.财务分析（Financial Analysis）：通过对财务报表和其他金融数据的分析，评估企业的财务状况和经营绩效。
4.投资管理（Investment Management）：研究如何有效地投资和管理资产，以实现最大的回报。
5.资本市场理论（Capital Market Theory）：研究金融市场的运作规律，分析投资组合和资本定价等问题。
6.国际财务管理（International Financial Management）：研究跨国企业在全球经济环境下的财务决策和管理策略。
7.税务管理（Tax Management）：研究如何合法合规地进行税收规划和管理。
8.风险管理（Risk Management）：研究如何识别、评估和应对各种风险，保护企业的利益。
9.公司财务（Corporate Finance）：研究公司筹资、投资和分红等财务决策问题。
10.财务工程（Financial Engineering）：研究如何利用衍生工具和金融产品进行风险管理和创新。
三、常用财务管理术语中英对照1.资产（Assets）2.负债（Liabilities）3.所有者权益（Owner’s Equity）4.营业收入（Revenue）5.营业成本（Cost of Goods Sold）6.总成本（Total Cost）7.利润（Profit）8.货币资金（Cash）9.应收账款（Accounts Receivable）10.存货（Inventory）11.负债率（Debt Ratio）12.周转率（Turnover）13.偿债能力（Solvency）14.盈利能力（Profitability）15.现金流量（Cash Flow）16.投资回报率（Return on Investment）17.财务分析（Financial Analysis）18.财务报表（Financial Statements）19.利润表（Income Statement）20.资产负债表（Balance Sheet）以上仅为财务管理系课程和常用术语的一部分中英对照，财务管理是一个涉及众多概念和方法的学科，需要系统学习和实践运用才能掌握。
英国留学国际金融专业英国留学金融专业详解分类及介绍国外关于金融专业的设置，是两方面都有。
一、以微观为主，也就是研究与公司个体有关的投资、融资等行为。
另一方面就是和国内类似的宏观金融的研究。
专业细分英国大学的金融专业按细分不同通常设置在商学院、经济学院或数学学院。
在参考专业排名时需要考虑会计与金融、经济、商学三个方向。
金融专业细分可分为：金融学、公司金融、金融与投资、国际金融、银行与金融、金融与管理、会计与金融、风险管理、房地产金融与投资、金融与经济、金融工程。
金融学：对金融各个细分领域的综合介绍。
下面以曼彻斯特大学为例来看下金融学专业的课程设置：第一学期必修课：Introductory Research Methods for Accounting and Finance; 会计与金融学方法导论Essentials of Finance;金融学精要Derivative Securities衍生证券选修一门：Portfolio Investment证券投资International Macroeconomics and Global Capital Markets国际宏观经济学与全球资本市场Foundations of Finance Theory金融学基础第二学期Financial Econometrics金融计量经济学Advanced Empirical Finance高级实证金融学Corporate Finance; 公司金融选修一门International Finance国际金融Financial Statement Analysis财务报表分析Real Options in Corporate Finance公司金融中的实物期权Mergers and Acquisitions: Economic and Financial Aspects关于企业并购的经济金融思考Dissertation毕业论文公司金融：解决以公司财务、公司融资、公司治理为核心的公司治理结构方面的问题，综合运用各种形式的金融工具与方法，进行风险管理和财富创造。
写在前面：1. po主是中大管院学生，这学期修的【国际财务管理】（英文原书第6版）；科目叫【国际金融】。
期末考试有考【名词解释】但是书上虽然每章最后给出了key words却没有释义，整理它们浪费了很多复习时间。
考完试了，就把整理的内容传上来【遗泽余芳】。
2. 条目按照【赵慧敏】老师划出的重点整理，所以并不全面，不过也涵盖大半。
如果是同样修习赵老师课程的学弟学妹，可以直接参考这篇整理稿子，不过打字不易，望能【购买】后下载使用。
其他不考名词解释的同学，考前复习此文也必然有所帮助。
3. 【名词解释】并非是解释名词，本文内容全部来自整理过的原书内容，如European Monetary System我不会解释定义是什么，但是会涵盖它建立的内容（这也是书中重点介绍的东西）4. 由于是【国际金融】而非【国际财务管理】课程，有些原书章节（1、4、8、9、10）选择性跳过5. 纯手打，可能有错误，请自行纠正。
【手打、整理辛苦，请购买下载使用】Chapter 2Bimentallism: a double standard in that free coinage was maintained for both gold & silver.Bretton Woods system: each country establish a par value in relation to the US dollar, which was pegged to gold at 35 dollar per ounce.European Montary System(EMS):a. To establish a "zone of monetary stability" in Europe.b. To coordinate exchange rate policies vis-a-vis the non-EMS currencies.c. To pave the way for the eventual European montary union.Exchange Rate Mechanism(ERM): refers to the procedure by which EMS member countries collectively manage their exchange rates.Gold standard:a. gold alone is assured of unrestricted coinage.b. there is two-way convertibility between gold and national currencies at a stable ratio.c. gold may be freely exported or imported.International monetary system: Bimentallism; Gold standard; Inter war period; Bretton Woods system; Flexible exchange rate regime.Gresham's Law: "bad" money drives out "good" money.Chapter 3Balance of payments(BOP): the statistical record of a countries' international transactions over a certain period of time presented in the form of double-entry bookkeeping.BOPI(indentity): BCA(current account)+BKA (capital account)+BRA(reserves account)=0capital account: includes all purchases and sales of assets such as stocks, bonds, bank accounts, real estate and businesses.current account: includes the exports and imports of goods and services.factor income: the third category of the current account, consists largely of payments and recepts of interest, dividends and other income on foreign investments that were previously made.J-curve effect: The curve shows the initial deterioration and the eventual improvement of the trade balance following a depreciation.official reserve account: covers all purchanses and sales of international reserve assets such as dollars, FX, gold, and special drawing rights.official settlement: we compute the cumlative BOP including the curved account, capital account, and the statistical discrepancies, we obtain the so-called overall balance or official settlement.trade balance: represents the net merchandise export.Chapter 5ask/bid price: Inter bank FX trades buy currency for inventory at the bid price and sell from inventory at the higher ask price.cross-exchange rate: is an exchange rate between a currency pair where neither currency is the US dollar.direct quotation: the price of one unit of the foreign currency in US dollar.indirect quotation: the price of one US dollar in the foreign currency.exchange-trade fund(ETF): is a portfolio of financial assets in which shares representing fractional ownership of the fund trade on an organized exchange.foreign exchange(FX) market: includes the conversion of purchasing power from one currency into another, bank deposits of foreign currency, the extension of credit denominated in a foreign currency, foreign trade financing, trading in foreign currency options and future contracts, and currency swaps.forward market: contracting today for the future purchase or sale of foreign exchange.forward premium/dicount: lt is common to express the premium or discount of a forward rate as an annualized percentage deriation from the spot rate.spot market: involves almost the immediate purchase or sale of foreign exchange.swap transaction: provide a means foe the bank to mitigate the currency exposure in a forward trade.(avoid risks)trangular arbitrage: is the process of trading out of the US dollar into a second currency, then trading it for a third one which is in turn traded for US dollars, the purpose to earn arbitrage profit.Chapter 6efficient market hypothesis(EMH): If the current assets prices fully reflect all the available and relevant information, financial market are said to be efficient.forward expectations parity(FEP): Any forward premium or discount is equal to the expected change in the exchange rate.Interest rate parity(IRP): is a no-arbitrage condition representing an equilibrium state under which investors will be indifferent to interest rates available on bank deposits in two countries.international fisher effect: is a hypothesis in international finance thatr suggests different in nominal interest rates reflect expected changes in the spot exchange reats between countries.Law of one piece: a good must sell for thr same price in all lacations.purchasing power parity: the exchange rate between two currencies should be equal to the ratio of the countries price levels.random walk hypothesis: today's exchange rate is the best predictor ofr tomorrow's exchange rate.uncovered interest rate parity: the interest rate differential between a pair of countries is equal to the expected rate of change in the exchange rate.Chapter 7American option: can be exercised at any time during the contract.call/put: An option to buy the underlying asset is a call; to sell the underlying asset is a put. European option: can be exercised only at the maturity or expiration date of the contact. exercised price(striking price): the stated price paid is known as the exercise price.futures: a future contract has standardized features and is exchangetraded, that is, traded on organized exchanges rather than over the counter.in-the- money: S T>E (C AT=C ET=Max[S T - E, 0). which will be exercised.initial performance bond: must be deposited into a collateral account to establish a future position.maintenance performance: If the investor's performance bond account falls below a maintenance performance bond level, additional funds must be deposited into the account to bring it back to the initial performance bond level in order to keep the position open.market-to-market: daily at the settlement price.open interest: This is the total number of short or long contracts outstanding for the particular delivery month.option: a right to buy or sell a given quantity if asset in the future.time value: The difference between the option premium and options' instrinsic value( which is nonnagetive.)Chapter 11Bank capital adequacy: refers to the amount of equity capotal and other securities a bank holds as reserves against risky assets to reduce the probability of a bank failure.Eurobank: Banks accepting Eurocurrency deposits.Eurocurrency: is a time deposit of money in an international bank located in a country different from the country that issued the currency.International Banking Facility(IBF): is a scpatate set of asset and liability account that are segregated on the parent bank's books; it's not a unique physical or legal entity.London Interbank Offered Rate(LIBOR): the reference rate in London for Eurocurrency deposits.negatiable certificate of deposit(NCD): kind of deposit has lower rate of LIBOR, but can be tarded freely.offshore banking center: is a country or region whose banking system is organized to pemit extenal accounts beyond the normal economic activity of the country.Chapter 12Bearer Bonds: are bonds with no registered owner. As such they offer anonymity but they also offer the same risk of loss as currency.Dual-Currency Bonds: A straight fixed-rate bond, with interest paid in one currency, and principal in another currency.Euro Bonds: is one denominated in a particular currency but sold to investors in national capital markets other than the country that issued the denominating currency.Floating-rate notes (FRNs): are typically medium-term bonds with coupon payments indexed to some reference rate.Foreign bond: is one offered by a foreign borrower to the investors in a national capital market and denominated in that nation's currency.Global bond: A global bond is a very large international bond offering by a single borrower that is simultaneously sold in North America, Europe and Asia.Market makers: stand ready to buy or sell for their own account by quoting two-way bid and ask price.Registered bonds : the owners name is registered with the issuer.Straight fixed-rate bond: have a designated maturity date at which the principal of the bond issue is promised to be repaid.Chapter 13American Depository Receipts (ADRs):It is a receipt that represents the number of foreign shares that are deposited at a U.S. bank.Cross-listing:refers to a firm having its equity shares listed on one or more foreign exchanges. Limit order: An order to your broker to buy or sell at the at a price you want, when and if he can. Market order:An order to your broker to buy or sell share immediately at the market price. Yankee stock: The direct sale of new equity capital to U.S. public investors by foreign firms.Chapter 14Currency swap: one counterparty exchanges the debt service obligations of a bond denominatedin one currency for the debt service obligations of the other counterparty denominated in another currency.Quality spread differential (QSD): represents the potential gains from the swap that can be shared between the counterparties and the swap bank.Single-currency interest rate swap: one counterparty exchanges the interest payments of a floating-rate debt obligation for the fixed-rate interest payments of the other counterparty.Swap bank: is a generic term to describe a financial institution that facilitates swaps between counterparties.ps.words in red are the questions of 2013's final exam.。
财务管理中的国际金融和外汇管理在当今全球化的商业环境中，财务管理中的国际金融和外汇管理扮演着至关重要的角色。
随着跨国公司的增多以及国际贸易的日益繁荣，了解和应用国际金融和外汇管理原则对于企业的成功至关重要。
本文将探讨在财务管理中国际金融和外汇管理的重要性，并讨论其中的关键问题和有效的管理策略。
一、国际金融管理的重要性国际金融管理是指企业在全球范围内进行资金筹集、投资、融资和资产负债管理的过程。
在跨国公司的运营中，国际金融管理起到了至关重要的作用。
首先，它可以帮助企业降低财务风险。
由于汇率波动和政治经济环境的不确定性，跨国公司往往面临着较高的财务风险。
通过制定有效的国际金融策略，如货币对冲和多元化投资，企业可以最大程度地减少潜在的亏损。
其次，国际金融管理可以优化企业的资本结构。
通过选择最合适的融资方式和优化资本配置，企业可以降低资金成本，提高资本回报率，并增强企业长期竞争优势。
此外，国际金融管理还可以帮助企业进一步开拓国际市场，扩大商业机会，提高全球业务的效率和收益。
二、外汇管理的关键问题外汇管理是财务管理中的一个重要方面，涉及到企业在不同货币之间进行资金转换和风险管理。
以下是一些关键的外汇管理问题，对于希望在国际市场上成功经营的企业来说，是必须要认真考虑和解决的。
1. 汇率波动风险：由于汇率波动的不确定性，企业面临着由于汇率变动带来的风险。
有效的外汇管理策略可以帮助企业降低汇率波动风险，如使用远期合约进行汇率锁定。
2. 货币转换成本：在跨国经营中，货币转换成本是一个不可忽视的问题。
企业需要谨慎选择外汇交易平台，以减少货币转换成本。
3. 国际支付和结算：在跨境贸易中，企业需要处理复杂的国际支付和结算程序。
了解国际支付系统和相关规定对于企业处理国际交易至关重要。
三、有效的国际金融和外汇管理策略为应对国际金融和外汇管理的挑战，企业可以采取一系列有效的策略。
以下是一些常用的管理策略，旨在帮助企业优化财务管理和降低风险。
国际金融管理International Financial ManagementInternational Financial Management is a popular concept which means management of finance in an international business environment, it implies, doing of trade and making money through the exchange of foreign currency.国际收支自动调节机制（1）金本位之下在金本位制下，国际收支出现赤字→黄金外流→货币供给下降→国内价格下降→出口增加，进口减少→国际收支赤字减少或消除国际收支盈余→黄金内流→货币供给上升→国内物价上升→出口减少，进口中增加→盈余消失（2）固定汇率制度下国际收支出现赤字：抛售外汇，购回本国货币→外汇储备减少→货币供给减少→利息率提高（→资本外流减少→改善资本与金融账户收支）→国内支出减少→（改善经常账户收支）→工资物价下降→出口增加，进口减少（改善经常账户收支）国际收支出现盈余：外汇储备增加→货币供给增加→利息率降低（→资金外流增加）→国内支出扩大（→收入、进口需求增加）→工资物价上升(→出口减少，进口增加)（3）浮动汇率制度下赤字：外汇需求大于外汇供给→本币贬值→本国商品相对价格下降→出口增加，进口减少→赤字减轻或消除盈余：外汇需求小于外汇供给→本币升值→本国商品相对价格上升→出口减少、进口增加国际金融主要讲了外汇，外汇包括外国货币，外币形式的有价证券，支付凭证和其他外汇资产。
然后学习了汇率的两种标价法，直接标价法和间接标价法。
一单位外币=？本币，是直接标价法。
一单位本币=？外币，是间接标价法。
中国采用直接标价法。
We studied mainly foreign exchange and balance of payments. Foreign exchange consists of foreign currency, securities and payment instrument in the form of foreign currency and other foreign currency assets. Then we studied two quotations of exchange rate, direct quotation (One unit foreign currency equals how much domestic currency) and indirect quotation (one unit domestic currency equals how much foreign currency). In China, we use direct quotation.还学习了国际收支international balance of payment。
