第三版财务管理专业英语重点

财务管理专业英语小结第一篇：财务管理专业英语小结A asyaccounting mmetric informationrate of return信息会计收益率不对称accounts payablezhoome税后净经营收益应receivable付账款应After-tax 收账款after-tax operating accountscost of debt B benefit/cost ratio税后债务成本营风险bird-in-the-hand 收益比率theorybusiness risk一鸟在手理经论情况balance sheetsbest-case scenario cost of preferred 资产负债表最好情形stock base case基本优先股成本C cost in net of fixed assets固定资本成本changes 的变化operating workingcapital budgetment净经营性营运资本资本预算current 现金流量表assets 流动资产cash flow statementcertainty equivalentcoefficient 约定当量法of variationcurrent 变异系数ratiocannibalization流动比率 crossover rate 交叉率D discounted cash 内耗flow techniqueclientele effect折现现金客户效应流量法股利政策divdiscounted payback period(股利无关论idend policy)（depreciationirrelevance theory）折线投资回收期折旧debt/assets D/A(D/E资产负债率)debt/equity E economic v （产权比率）alue addeddeclation date（EVA）经济增加值宣告日earnings before interest and taxes息税前利润（EBIT）employee stock ownership planexecutive committee（员工持股计执行委员会划）externalitiesearning per share EpsF financial risk外部性财务风险ex dividend date（每股收益）financial leverage除息日财务杠杆statementfree cash告fixed-assets 财务报表flow自由现金流financial固定资产financial production report财务报anddistribution度Gflotation cost生产与分销发行成本fiscalyear 财政年H hurdle ratedate门槛利率holder of record I IRRinternal 股利登记日rateof return(内含报酬率)investment incremental policy投资政策inventorintangible assets cash 无flow形资增产量independent 现金存货流 projectinformation sy独立项目incomeL long-term capitalmmetry长期投资信息对称statementlbo leverage利润表buyoutM modified internal rate 杠杆收购内含报酬率market value addedof return（MV修正后的A）市场增加值mutually exclusive projectmandatory investment N net present value现金净流量互斥项目强制性投资noncash charges project非现金（付现）费用new expansion project无盈利项目新扩张项目net nonrevenue-producing operating working capitalO 净经营性营运资本leverageopportunity 经营杠杆costoptimal dividend policy机会成本operating 最优股利政策P profitability indexratio收益成本率 payback period获利指数profit/cost 投资回收期Q quick ratio pos-audit事后审计payment date 支付日R revestment rate 速动比率assumption再投资收益率假risk-adjusted discounted rate设relevant cash flow相关现金流量率residual dividend model剩余股利模型风险调整折现replacement invested project更新项目return on return on equity capital ROIC（投资资本收益率）Roestock（权益报酬率）capacity普保留借款能力通股回购repurchasing commonreserve borrowingS sunk cost性分析沉没成本sensitivity analysis敏感strategic business plansignal信号safety margin经营战略计划安全边际sale representativesalvage value 析standard deviation残值销售代理scenarios analystock option期权标准差signaling sis场景分theory对称信号理论symmetric information信息stock splitSurplus（dividenddividend）（modelrepurchase剩余股利模型）股票分割（股利）（回购T terminal target capitalcash structureflow终目标资本结构结现金流times-interest-earned target payout ratioratio已获利息倍数 U unlevered beta bu 目标支付率无杠杆B值W scenarioworking capital营运资产 worst-case capital加权平均成本最坏情形weighted average cost ofY yields tomaturity到期收益率1、interest rates in the economy rise,the cost of、the level of interest rates.If debt increase because firms will have to pay bondholders more to obtain debt capital.tax rate 2relative、to Lowering the capital gain tax rate the rate on ordinary income makes reduces the cost of equity.(2)factors that the stocks move attractive,and that firm can control:1、capital structure policyA firm can change its capital structure and such dividend a change can policyaffect Firm issue its cost of new mon2、stock their can affect retained only after the earning.The they have cost of capital dividend invested all of because police it affects investment the level cost of capital,we policy ofuse asWhen retained the starting we earnings.3estimate point the、the outstanding required rates of return on the rates reflect stock the riskiness and bonds.Those firms of the firms cost existing assets.2、flow purchase of out ,accountants fixed assets as a deduction do not show from the accounting depreciationincome,the life of the expense instead assets.(2)noncash each year ,they throughout deduct a chargesDepreciation when must be added to net flow.(3)changes estimating in net a operating project's income working cash capital(4)interest expenses are in project cash flows.not included the firm's business its business risk.(2)sales price variability:Firms whose products are sold in highly volatile markets are exposed to more business risk.(3)input cost variability:Firms whose exposed input costs are risk.(4)ability to a to high highly uncertain are adjust degree output of prices business for changes the products lower in risk.(5)ability input costs:The greater ability in a timely,cost-effective to develop new manner:The risk.(6)foreign faster operates in a politically unstable area,risk exposure:If ability,the a greater it may firm be leverage:If subject fixed,the firm is exposed to a relatively high a to high political percentage risks.(7)operating of costs are degree of business risk.4、dividend.(2)holder-of-record a statement declaring company lists the stockholders as an owner date:If the a on this date,then the stockholder receive the dividend.(3)ex-dividend which the right to the current dividend no date:The date on longer date:The date on which a firm actually mail accompanies a stock.(4)payment dividend checks.1.Kp=Dp 税后债/ 务成本Pp普=kd(1-T)通股成优先本Ks=D股成1 本/ P0(1-F)+WACC=Wd*Kd(1-T)+g终值F发行费用率KdWpKp+（before-tax WcKs costP0of debtof common equity)）Kp(cost of preferred stock)Ks(cost 2.存货周转率=收入/ 存货收入sales存货income / equity inventeny 权益收益率（ROE）=net 翻译。

大一财务管理的英语知识点一、Introduction to Financial ManagementFinancial management is a crucial aspect of business operations, involving the planning, organizing, controlling, and monitoring of financial resources. It plays a vital role in determining the financial health of a company and maximizing its value for shareholders. To excel in the field of financial management, it is essential to have a strong understanding of key concepts and principles in English. In this article, we will explore some important English knowledge points related to financial management for first-year college students.二、Financial StatementsFinancial statements are essential tools used by managers, investors, and creditors to analyze a company's performance and financial position. There are three main types of financial statements: the balance sheet, income statement, and cash flow statement.1. Balance SheetThe balance sheet provides a snapshot of a company's financial position at a specific point in time. It consists of three key components: assets, liabilities, and equity. Assets represent what the company owns,liabilities represent what the company owes, and equity represents the shareholders' ownership in the company.2. Income StatementThe income statement, also known as the profit and loss statement, shows a company's revenues, expenses, and net income (or loss) over a specific period. It helps assess a company's profitability and overall performance.3. Cash Flow StatementThe cash flow statement tracks the inflows and outflows of cash within a company during a given period. It provides information about the company's operating, investing, and financing activities and helps evaluate its liquidity and ability to generate cash.三、Financial RatiosFinancial ratios are useful tools for analyzing a company's financial performance and comparing it to industry standards. Here are some commonly used financial ratios:1. Liquidity RatiosLiquidity ratios measure a company's ability to meet short-term obligations. Examples include the current ratio (current assets divided by current liabilities) and the quick ratio (quick assets divided by current liabilities).2. Solvency RatiosSolvency ratios assess a company's long-term financial stability and its ability to meet long-term obligations. The debt-to-equity ratio (total debt divided by total equity) and the interest coverage ratio (earnings before interest and taxes divided by interest expense) are examples of solvency ratios.3. Profitability RatiosProfitability ratios measure a company's ability to generate profits relative to its assets, equity, or sales. Common examples include return on assets (net income divided by average total assets) and return on equity (net income divided by average total equity).四、Capital BudgetingCapital budgeting refers to the process of evaluating and selecting long-term investment projects. It involves estimating the future cash flows associated with each investment opportunity and determining itsviability. Several methods are used in capital budgeting, including net present value (NPV), internal rate of return (IRR), and payback period analysis.1. Net Present Value (NPV)NPV measures the profitability of an investment by comparing the present value of expected cash inflows to the present value of cash outflows. A positive NPV indicates that the investment is expected to generate a return higher than the cost of capital.2. Internal Rate of Return (IRR)IRR is the discount rate at which the present value of cash inflows equals the present value of cash outflows. It represents the expected rate of return for the investment and is used to rank different investment projects.3. Payback Period AnalysisPayback period analysis calculates the length of time required for an investment to recover its initial cost. It is a simple method that helps assess the risk and liquidity of an investment.五、Risk ManagementRisk management involves identifying, assessing, and mitigating potential risks that may impact a company's financial performance. It is crucial for financial managers to understand different types of risks and implement strategies to manage them effectively.1. Market RiskMarket risk refers to the uncertainty associated with changes in market conditions, such as interest rates, exchange rates, and stock prices. Hedging techniques, diversification, and financial derivatives are commonly used to manage market risk.2. Credit RiskCredit risk arises from the possibility of default by borrowers or counterparties. Credit analysis, credit ratings, and risk diversification are common strategies employed to manage credit risk.3. Operational RiskOperational risk relates to risks arising from internal processes, systems, and human error. Implementing robust internal controls, conducting regular audits, and maintaining proper insurance coverage are essential to manage operational risk.六、ConclusionAs first-year college students studying financial management, it is essential to grasp the fundamental knowledge and concepts in English. This article has provided an overview of key knowledge points in financial management, including financial statements, financial ratios, capital budgeting, and risk management. By developing a solid understanding of these topics, students can lay a strong foundation for their future studies and career in the field of finance.。

第一单元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。

另一种说法是财务管理包括管理财务、公司理财、和和商业理财。

做财务决策对于所有形式和规模的商业组织，无论是小型私人公司还是大型股份公开交易的公司来说，都是不可分割的一部分。

和财务管理工作打交道的人一般是公司的高层例如财务副总裁或首席财务官。

他们一般直接向董事长或首席执行官报告，在今天快速变化的大环境中，财务管理者必须有去适应外界诸如经济的不确定性、全球竞争、技术变更、利率和汇率变动、法律制度的变动以及道德方面的考虑等因素。

作为一个公司功能领域的的首要部分，财务管理者在实现公司目标的过程中扮演着一个关键的领导人角色。

财务管理者的职责和责任是难以达到的。

在广义上，财务管理者两个最主要的功能是在公司的活动中获得和配置资源。

这些功能也就是制定政策的职责。

财务管理者是联系财务部的人员和其他管理部门的人员重要纽带。

财务管理包含了三个主要方面的决策：长期投资决策，长期融资决策和营运资金管理决策。

这三个决定意味着如何在公司多样化的活动中获得和分配资源。

前两个决策本质上是长期决策，第三个是短期决策。

管理者从不单独考虑这些决策而是作为一个整体来看待，因为他们每一个从不独立于另外一个。

投资决策总是影响着融资决策反之亦然。

例如，建立一个新厂房或者购买新设备需要考虑其他的决策如怎样获得项目融资和管理已获得资产所需要的资金。

长期投资决策涉及到决定公司想持有的资产的类型和数量。

那儿就是包含了资金的配置和使用。

财务管理者必须对各种类型的资产作出决策——资产负债表中的左边项目。

这些决策经常包含购买，持有，减少，替换，出售、和管理资产。

这个计划和管理一个公司长期投资项目的过程就称为资产预算。

作出投资决策要求运用财务管理的重要规则。

投资原则是公司应该投资在回报率高过最低报酬率的资产和项目。

门坎利率是将资源投资在一个项目中所要求的最低可接受程度额回报。

a profit and loss statement accelerated methodsaccounts payableaccounts payable turnover ratio accounts receivableaccounts receivableaccounts receivable turnover ratios accrrual accountingaccrued expenseaccumulated depreciation accumulated retained earnings acquireaffiliateagency costagency problemagency relationshipaging scheduleallocateallocationally efficient markets amortizationannuityannuity dueanomalyappreciatearbitrage pricing theory(APT)Asian currency optionasset management ratiosasset turnover ratioauthorized sharesautonomyaverage age of accounts receivable avreage rate currency optionbad debt loss ratiobalance sheetbalance sheetbank debtbankers'acceptancebankruptcybasic earnings per shareBaumol cash management model behavioral financebeta coefficientbond indenturebonding costbook valuebottom-up approachbreak-even analysiabrokerage feebusinessbusiness riskcapital asset pricing model(CAPM) capital asset pricing model(CAPM) capital budgetcapital budgetingcapital expenditurecapital leasecapital marketcapital rationingcapital structurecapital surpluscash conversion cyclecash dividendcash dividendscash Flow Coverage Ratiocash flow from financingcash flow from investingcash flow from operationscash offercash ratiocentralize payableschairpersoncheckchief executive officer(CEO)chief financial officer(CFO) chronologicalclaimclearing time floatclosely held corporation coefficientcollateralcommercial papercommon stockcommon stockcommon stockholder or shareholder company-specific factor compensating balancecomplex capital structure compound interestcompoundingconcentration bankingconstant dividend payout ratioconstant growth model consumer creditcontingent value rights controllerconversion premiumconversion ratioconvertible bondconvertible debtconvertible debtconvertible preferred stock convertible securities corporate annual reports correlation coefficientcost of capitalcost of capitalcovariancecreative accountingcredit and collectiong policy credit cardcredit periodcredit salecredit termcreditorcross-currency pooling system cross-currency quote cumulative votingcurrency forward contract currency futures contract currency optioncurrency riskcurrency swapcurrent assetcurrent liabilitycurrent liabilitycurrent market valuecurrent ratiocurrent yielddebt holderdebt instrumentdebt management ratiosdebt ratiodebt-to-equity ratiodebt-to-total-capital decision-makingdeclaration datedefault riskdeferred annuitydeferred taxdepreciatedepreciationdesired or target capital structure diluted earnings per sharedilution of controldilution of ownershipdilutivedirect methoddirect quotationdisbursementdiscount perioddiscount ratediscount ratediscounted cash flow(DCF)discounted payback perioddiscountingdiversifiable riskdiversifydividend discount modeldividend irrelevane theorydividend payoutdividend payout ratiodividend policydividend yielddividend-payout ratiodo-it-yourself dividenddufault riskDuPont Analysis of ROEearnings before interest and taxes (EBI earnings before interest and taxes(EBIT earnings per shareearnings per shareeconomic order quantity(EOQ)efficient market hypothesis（EMH) employee stock option program(ESOP) equity multiplierEuropean Economic AreaEuropean Economic CommunityEuropean unionexchange rateexchange-rate riskex-dividend dateexecutive directorexotic optionexpansion projectexpected returnexpected utility theoryexternal financingface valueFinancial Accounting Standards Board(FA financial analystfinancial distressfinancial distressfinancial economistfinancial flexibilityfinancial leveragefinancial managementfinancial marketfinancial ratiofinancial riskfinancial riskfinancial standardsfinancial statementfinancing cash flowsfinancing mixfinancing mixfinancing mixfirst-in ,first out (FIFO)Fitch Investor Servicesfixed exchange rate systemfloatfloatationfloatation costfloating exchange rate systemFortune 500forward discountforward marketforward premiumforward rateforward tradefree cash flow hypothesisfree tradefree-riding problemfuture contractfuture value(FV)general partnerGenerally Accepted Accounting Principle general-purpose assetsgo publicgoing concernGoldman Sachsgross profit margingrowth perpetuityhedginghistorical costhoard of directorshomemade dividendshurdle ratehurdle ratehybird securityhybridincentive stock optionincome statementincremental cash flows independent auditorindependent projectindirect methodindirect quotationinformation asymmetry informationally efficient markets initial public offering(IPO)initial public offering(IPO)initial public offerings institutional investorinstitutional investorintangible fixed assetsinterest coverage ratiointerest deductioninterest rate parityinterest rate riskinternal financinginternal rate of return(IRR) Internal Revenue Service(IRS) international corporation international financial management international Monetary Fund intrinsic valueinventoryinventoryinventory processing period inventory turnover ratioinvesting cash flowsinvestment bankinvestment bankerinvestor rationlityJanuary effectjeopardizejoint venturejust-in-time(JIT)systemlast-in ,first-out (LIFO)law of one pricelearning curveleaseleaselesseelessorleverage ratioslevered firmliabilitylimited partnerlimited partnershipline of creditliquidating dividendliquidationliquidity ratiolock box systemlong-term debt to total capital ratios long-term liabilitylong-term ratiolookback currency optionlow regular plus specially designated d mail floatmanagenment buyoutmanipulatemarket conversion valuemarket imperfectionmarket riskmarket shareMarketabilitymarketable securitiesmarketable securitiesmarketable securitymarketable securitymarket-to-book value ratioMaster of AccountingMaster of Business Administration(MBA) Master of Financial Managementmaterial requirement planning (MRP)syst maturitymean-variance frontiermean-variance worldMerrill LynchMiller-orr cash management modelmix of debt and equitymoderate approachModigliani and Miller(M&M)theorem Monday effectmoney marketmoney ordermonitoring costsMoody’s and Standard & Poor’sMoody's Investors Service,Inc.(Moody's) Morgan Stanley Dean Wittermortgagemultinational corporationmutual fundmutually exclusive projectnegotiable certificates of deposit(CDs) negotiate offernet incomenet present value(NPV)net present value(NPV)net profit marginnet working capticalNew York Stock Exchange(NYSE)New York Stork Exchangenewly listed companynon-executive directornormal distributionnormality assumptionnote payableoffering priceopen marketoperating cash flowsoperating incomeoperating income(loss)operating leaseoperating leverageoperating profit marginoperating profit marginoperationally efficient markets opportunity costopportunity costoptimal capital structureoption contractoption exchangeoption-like securityordinary annuityoutstandingoutstanding sharesoverheadover-the-counter marketowner’s equityP/E ratiopartnerpartnershippatentpayback period(PP)payment datepecking order theoryperfect capital marketperpetual inventory systemperpetuitypivotalportfolio theorypost-auditpost-earnings announcement drift precautionary motivepreemptive rightpreemptive rightpreferred stockpreferred stockpreferred stockholder or shareholder present value(PV)price takerprimary marketprincipalprincipal-agent or agency relationship private corporationprivate placementprivately held corporationprivileged subscriptionpro rataprobabilityprobability distributionprobability distribution function processing floatprocrastinationprofitprofitabilityprofitability index(PI)profitability ratioproperty dividendproperty,plant,and equipment(PPE)pros and consprospect theoryprotfoliopublic offerpublicly held companypublicly traded corporations publicly traded firmpurchasing power parityput optionput pricequick ratiorandom variablerate of returnrational behaviorreal assetsreal estaterecord dateregular dividendrelaxed or conservative approach replacement projectrepurchaserepurchaserepurchase agreementrequired rate of returnreserve borrowing capacityresidual claimresidual dividend policyresidual valuerestricted or aggressive approach restrictive covenanatsretail incestorretail investorreturnreturn on asset (ROA)return on common equity (ROCE) return on total equity (ROTE) return on total equity ratio (ROE) revenueright to proxyright to transfer ownershipright to voterights offerrisk aversionSalomon Smith Barneysaturation pointscenario analysisseasoned issuesecondary marketSecurities and Exchange Commission(SEC) semi-strong formsensitivity analysissensitivity analysisseparation of ownership and control share repurchaseshareholderside effectsimple capital structuresimple interstsimulationslowing disbursementsocial goodsole proprietorshipsolvencysource of cashspecial-purpose assetsspeculative motivespin-offsspot ratespot tradestable dollar dividend policy stakeholder theorystand-alone riskStandard & Poor's Corporation(S&P) standard deviationstatement of cash flowstatement of change in shareholders' eq statement of retained earningsstock buybackstock dividendsstock offeringstock offeringstock optionstock price appreciationstock repurchasestock splitstockholderstockholders'equitystraight or majority votingstraight-line depreciationstrong formsunk costswapsyndicate of underwritertakeovertangible fixed assetstarget capital structuretax exempt instrumenttax shieldteminal valuetender offertender offer(=takeover bid)term loantime value of moneytotal asset turnover ratiotrade credittrademarktradeofftradeoff theorytransaction costtransaction motivetreasurertreasury notestreasury sharetreasury stockunbiased forward rateunderlying common stockunderpricingunderpricingunderwriterunderwritingunlevered firmunseasoned issueUS Treasury Billuse of cashvalue effectvalue(wealth)maximizationvariable-rate debtvarianceventure capitalventure capitalistviabilityvice president of financevolatilityvolatilityvoting rightwarrantwarrantweak formweighted average cost of capital(WACC) well-beingwindow dressingwithdrawalworking capital management working captical management world Trade Organization yield to maturity (YTM) zero balance account(ZBA)加速折旧法应付账款应付账款周转率应收账款应收账款应收账款周转率应计制会计应计费用累计折旧累计留存收益获得，取得（在财务中有时指购买；名词形式是acquisition，意为收购）分支机构代理成本代理问题代理关系账龄表（资源，权利等)配置（名词形式是allocation，如capital allocation，意为资本配置）配置有效市场摊销年金先付年金异常（人或事物）升值套利定价理论亚式期权资产管理比率资产周转比率授权股自主权，自治应收账款平均账龄均价期权坏账损失率资产负债表资产负债表银行借款银行承兑汇票破产基本每股收益鲍莫尔现金管理模型行为财务贝塔系数债券契约契约成本账面价值盈亏平衡点分析经纪费企业，商务，业务经营风险资本资产定价模型资本资产定价模型资本预算资本预算资本支出融资性租赁资本市场资本限额资本结构资本盈余现金周转期现金股利现金股利现金流量保障比率筹资活动现金流投资活动现金流经营活动现金流现金收购现金比率集中支付主席（chairmanor chairwoman)支票首席执行官首席财务官按时间顺序排列的（根据权力提出）要求，要求权，主张，要求而得到的东西清算浮游量控股公司系数抵押商业票据普通股普通股普通股股东（也可以是ordinary stockholder or shareholder公司特有风险补偿性余额复杂资本结构复利复利计算集中银行法固定股利支付率政策固定增长率模型消费者信用或有价值权会计长转换溢价转换比率可转换债券可转债可转债可转换优先股可转换证券公司年报相关系数资本成本资本成本协方差创造性会计，寻机性会计信用与收款政策信用卡信用期限赊销信用条件债权人外汇交叉组合系统交叉标价累积投票制远期外汇合约货币期货合约货币期权外汇风险货币互换流动资产流动负债流动负债现行市场价值流动比率现行收益债权人（也可以是debtor,creditor)债务工具债务管理比率债务比率债务与权益比率债务与全部资本比率决策，决策的股利宣布日违约风险递延年金递延税款贬值折旧目标资本结构稀释的每股收益控制权稀释所有权稀释（公司股票）冲减每股收益的直接法直接标价支出、支付折扣期限折扣率折现率折现现金流折现回收期折现计算可分散风险多样化股利折现模型股利无关论股利支付率股利支付比率股利政策股利收益率股利支付比率自制股利违约风险权益报酬率的杜邦分析体系息税前盈余息税前盈余每股收益（盈余）每股盈余经济订货量有效市场假设员工股票期权计划权益乘数欧洲经济区协定欧洲经济共同体欧盟汇率汇率风险除息日执行董事特种期权扩充项目期望收益期望效用理论外部融资面值（美国）会计准则委员会财务分析师财务困境财务困境财务经济学家财务灵活性财务杠杆财务管理金融市场财务比率财务风险财务风险（有时也指金融风险）财务准则财务报表筹资现金流融资比率融资结构融资组合（指负债与所有者权益的比例关系）先进先出惠誉国际公司固定汇率制度浮游量、浮差发行证券；挂牌上市上市成本浮动汇率制度财富500指数远期贴水远期市场远期升水远期汇率远期交易自由现金流假说自由贸易搭便车问题期货合约未来值，终值一般合伙人公认会计原则一般目的资产公开上市持续的高盛公司毛利增长年金避险 套期保值历史成本董事会自制股利门坎利率，最低报酬率门槛利率，最低报酬率混合证券混合金融工具激励性股票期权利润表增量现金流量独立审计师独立项目间接法间接标价信息不对称信息有效市场首次公开发行股票首发股票首发股票机构投资者机构投资者无形固定资产利率保障比率利息抵减利率平价利息率风险内部融资内部收益率，内含报酬率美国国内税务署跨国公司国际财务管理国际货币基金组织内在价值存货存货存活周转期存货周转率投资现金流投资银行投资银行家投资者的理性一月效应危害合资企业即时制后进先出单一价格法则学习曲线租赁租赁承租人出租人杠杠比率杠杆企业负债有限责任合伙人有限合伙制企业贷款额度股利清算清算流动性比率锁箱系统长期债务与全部资本比率长期负债长期比率回顾试货币期权低正常股利加额外股利政策邮寄浮游量管理层收购操纵市场转换价值市场不完备性市场风险市场份额可销售性短期证券有价证券短期有价证券流动性证券，有价证券市场价值与账面价值的比率会计学硕士工商管理硕士财务管理专业硕士物料需求计划系统（债券、票据等）到期均值-方差有效边界均值-方差世界美林公司米勒-欧尔现金管理模型负债与股票的组合适中策略MM定理星期一效应拨款单，汇款单，汇票监督成本穆迪和标准普尔穆迪公司摩根士丹利-添惠公司抵押跨国公司共同基金互不相容项目大额可转让存单议价收购净利润净现值净现值净利润净营运资本纽约证券交易市场纽约股票交易所新上市公司非执行董事正态分布正态假设应付票据发行价格公开市场经营现金流经营收益经营收益（损失）经营性租赁经营杠杆经营利润市场价值比率运营有效市场机会成本机会成本最优资本结构期权合约期权交易类期权证券普通年金（证券等）发行在外的发行股制造费用场外交易市场所有者权益市盈率合伙制企业专利回收期股利支付日排序理论完美资本市场（存货）永续盘存制永续年金关键的，枢纽的组合理论期后审计期后盈余披露预防动机优先权优先认购权优先股优先股优先股股东（英国人用preference stockholder or shareholder)现值价格接受者一级市场本金委托-代理关系（代理关系）私募公司，未上市公司私募私人控股公司有特权的认购按比例，成比例概率概率分布概率分布函数内部处理浮游量延迟利润盈利能力现值指数盈利比率财产股利土地、厂房与设备正反两方面期望理论组合公开发行公众控股公司公开上市公司，公众公司，上市公司（其他的表达法如，listed corporation，public corporation，etc）公开上市公司购买力平价卖出期权卖出价格速动比率随机变量收益率理性行为实务资产房地产（有时也用real property,或者就用property表示）股权登记日正常股利稳健策略更新项目回购回购回购协议要求的报酬率保留借款能力剩余索取权剩余股利政策残余价值激进策略限制性条款散户投资者（为自己买卖证券而不是为任何公司或机构进行投资的个人投资者）个人投资者.散户投资者回报资产收益率普通权益报酬率全部权益报酬率权益报酬率收入代理权所有权转移权投票权认股权发行风险规避所罗门美邦投资公司饱和点情况分析适时发行、增发（seasoned是指新股稳定发行。