財(cái)務(wù)管理專業(yè)英語

1、財(cái)務(wù)管理專業(yè)英語財(cái)務(wù)管理專業(yè)英語financialmanagement財(cái)務(wù)管理stockrepurchase股票回購decisionmaking決策，決策的acquire獲得，取得stockofferingtradeoff股票發(fā)行權(quán)衡，折中publiclytradedcpations公開上市公司公眾vicepresidentoffinance財(cái)務(wù)副總裁chieffinancialofficer首席財(cái)務(wù)官commonstockcurren

2、tliabilitycurrentassetmarketablesecurity普通股流動(dòng)負(fù)債流動(dòng)資產(chǎn)流動(dòng)性資產(chǎn)，有chiefexecutiveofficerbalancesheet首席執(zhí)行官資產(chǎn)負(fù)債表價(jià)證券inventy存貨capitalbudgeting資本預(yù)算tangiblefixedassets有形固定資產(chǎn)wkingcapitalmanagement理營運(yùn)資本管intangiblefixedassetspatent專利無形固定資

3、產(chǎn)hurdlerate最低報(bào)酬率trademark商標(biāo)capitalstructuremixofdebtequity組合資本結(jié)構(gòu)負(fù)債與股票的creditstockholds’equityfinancingmix債權(quán)人股東權(quán)益融資組合cashdividend現(xiàn)金股利riskaversion風(fēng)險(xiǎn)規(guī)避stockholder股東volatility易變性不穩(wěn)定性dividendpolicy股利政策dividendpayoutratio股利支付率

4、allocate配置capitalallocation資本配置business企業(yè)商業(yè)業(yè)務(wù)earningspershare每股盈余financialrisk財(cái)務(wù)風(fēng)險(xiǎn)return回報(bào)soleproprietship私人業(yè)主制企業(yè)marketshare市場份額partnership合伙制企業(yè)socialgood社會(huì)福利limitedpartner有限責(zé)任合伙人financialdistress財(cái)務(wù)困境generalpartner一般合伙人s

5、takeholderthey利益相關(guān)者理論separationofownershipcontrol所有權(quán)與經(jīng)營權(quán)分離value(wealth)maximization最大化價(jià)值（財(cái)富）claim要求主張要求權(quán)commonstockholder普通股股東managementbuyout管理層收購preferredstockholder優(yōu)先股股東tenderoffer要約收購debtholder債權(quán)人financialstardsiniti

6、alpublicoffering財(cái)務(wù)準(zhǔn)則首次公開發(fā)行股票wellbeingdiversity福利多樣化privatecpation司私募公司未上市公goingconcern持續(xù)的agencyproblem代理問題closelyheldcpation控股公司freeridingproblem搭便車問題boardofdirects董事會(huì)infmationasymmetry信息不對稱executovedirect執(zhí)行董事retailinves

7、t散戶投資者nonexecutovedirect非執(zhí)行董事institutionalinvest機(jī)構(gòu)投資者chairperson主席agencyrelationship代理關(guān)系controller主計(jì)長presentvalue凈現(xiàn)值bondingcost契約成本財(cái)務(wù)管理專業(yè)英語dilutive沖減每股收益的monitingcosts監(jiān)督成本basicearningspershare基本每股收益takeover接管complexcapit

8、alstructures復(fù)雜的每股收cpateannualrepts公司年報(bào)balancesheet資產(chǎn)負(fù)債表益dilutedearningspershare稀釋的每股收益incomestatement利潤表convertiblesecurities可轉(zhuǎn)換證券statementofcashflows現(xiàn)金流量表statementofretainedearnings留存收益表fairmarketvalue公允市場價(jià)值marketablese

9、curities油價(jià)證券check支票moneyder撥款但、匯款單withdrawal提款accountsreceivable應(yīng)收賬款warrant認(rèn)股權(quán)證accrualaccounting應(yīng)計(jì)制會(huì)計(jì)amtization攤銷acceleratedmethods加速折舊法straightlinedepreciation直線折舊法statementofchangesinshareholders’equity股東權(quán)益變動(dòng)表sourceofc

10、ash現(xiàn)金來源creditsale賒銷useofcash現(xiàn)金運(yùn)用inventy存貨propertyplantequipment土地、廠房與設(shè)備depreciation折舊accumulateddepreciation累計(jì)折舊liability負(fù)債operatingcashflows經(jīng)營現(xiàn)金流cashflowfromoperations經(jīng)營活動(dòng)現(xiàn)金流directmethod直接法indirectmethod間接法bottomupappro

11、ach倒推法investingcashflows投資現(xiàn)金流currentliability流動(dòng)負(fù)債cashflowfrominvesting投資活動(dòng)現(xiàn)金流longtermliability長期負(fù)債jointventure合資企業(yè)accountspayout應(yīng)付賬款affiliate分支機(jī)構(gòu)notepayout應(yīng)付票據(jù)financingcashflows籌資現(xiàn)金流accruedespense應(yīng)計(jì)費(fèi)用cashflowsfromfinanci

12、ng籌資活動(dòng)現(xiàn)金deferredtax遞延稅款preferredstock優(yōu)先股commonstock普通股bookvalue賬面價(jià)值capitalsurplus資本盈余accumulatedretainedearnings累計(jì)留存收益hybrid混合金融工具treasurystock庫藏股histiccost歷史成本currentmarketvalue現(xiàn)行市場價(jià)值realestate房地產(chǎn)流timevalueofmoney貨幣時(shí)間價(jià)值

13、simpleinterest單利debtinstrument債務(wù)工具annuity年金futurevalue終至presentvalue現(xiàn)值compoundinterest復(fù)利compounding復(fù)利計(jì)算pricipal本金mtgage抵押creditcard信用卡outsting發(fā)行在外的terminalvalue終值aprofitlossstatement損益表income凈利潤operatingincome經(jīng)營收益discoun