财务知识财务管理专业英语

财务管理专业英语企业商业业务财务风险business financialris ksole私人业主制企业合伙制企业proprietorshi ppartnership有限责任合伙人普通合伙limited partnergeneral partner人所有权与经营权分separation ofownership andcontr ol离要求主张要求权管理层收claim managementbuyout购要约收购贝务准贝tender offerfinancial standard1s U首次公开辟行股票initial publicoffer in g信用卡credit card终值terminal value折现计算discounting折现率discount rate机会成本opportunity cost求的报酬率required rateof return曲本成本cost ofcapi1通年金ordinary annuity先付年金annuity due财务比龙延金financial rat io dee gdIT率annuity限制性永续年restrictivecovenan tspe rpet ui条款金ty债券契约面值bond indentureface value财务分析息票financial analyst cou po师利令n ate流动性比名利liquidity ratio nominaliRt ere st率rate流动比有效济率cuirent rati o effectiv Jin率terest rate账面粉饰持窃营份值window dressinggoing.m a lue短期证券清打厘价marketable securitiesliquida nlue速动比率账面彳介quick rati o bffokvalue现金比率市场把cash ratiomh rervalue债务管理比率内在值debt managementratios intrinsiafHiuedebt ratio债务比率给・・・・・・班i定价格sp lidng债务与权益比诂价方debt-to-equity rat io valuationa pro c率h；益乘折现现金流量模equity multiplyr discountedcash flowvalu atio n型长期比率响long-tenn ratio drvaluation债务与全部资本比率高估debttototabcapi taiovervaluat ion杠杆比率口权定leverage ratios optionp rii n,g模祖m del利息保障比估价interest coverage ratio率或者有要contingent claimval uati求权on税前利润吆票earnings beforeinterest andtai:s promissoryno e现金流量保障比率契约cash flowcoverageratio contractualprovis ion条款资产管理比率嚷面价asset managementratios paralue值应收账款周转率期价值accounts receivableturnover rati maturityvalu存货周转息票利inventory tumovenutio cou poIL率息货周转期票利息、支付inventory processingperiod couponpaym5n t应付贝长款周转率息票利accounts payableturnover ratio couponinterest rate率现金周转期到期cash conversioncycl ea tuHity资产周转到期时asset turnoverratioterm tomat urit y率间盈闲赎回条profitability raJio ca11p比率款rovision毛利润赎回价格gross profitmargi cal1price经营利款operating profitmargi nn润金茶inking tund^pfwro¥i si谣伏权n ersion right净利润net profitmargi n资产收益率全部权益报酬也出条return onasset return on totalequity ratiop tp revision率债务契约indenture普通权益报酬率磔款returnoncommon equitycovena t市场价值比率保护性鼠款market valueratios protectiveve na市场价值与账面价值比率好管人market-to-book valueratiotruste股禾收益率消极条款dividend yieldll negative cov enant股利支付率积极杀依dividend payout positiv eo enant财务报表担保借款financial statement sec ured deht盈利能力信用喉款prcrfStabili tyu cred deht生存能信viabilit yCreditworthiness力偿付能力抵押品solvency collateral抵押信托契信用债券collateral trustbon dsdeb entu re约债券评级bond ratingcurrent现行收益yiel d到期收益率违yield tomaturi tydefault risk约风险利息率风险interest rater isk授权股发authorized sharesoutstanding shares行股库藏股回购treasury sharerepurchase.理权投票权right toprox*right tovot e独立审计师independent auditorstraight or多数投票制majority votingcumulative积累投票制算voting liquidatioif所有权转移权right totransfer ownership优先认股权preemptive rightdividend discount股利折现模型model capitalasset pricingmo桁木资产定价模型e1constant growthmodel固定增长率模型增长年金growth perpetuity抵押债券mortgage bonds私募公司未上市公司private corporatio n控股公司closely heldcorporationboard of董事会执行董事directors executovedirec tor订非执行董事non-executove56€101-主席chairperson正计长司库controlle treasurer收入revenue利润每股赢余profit earnings per sharereturn回报.1市场份额社会福利market sharesocial good财务困境financial distress中］益相关者理论stakeholder theorvalue价值财富最大化wealth maximization普通股股东common stockholder优先股股东preferred stockholder债权人福利debt holderwell-being多样化持续的diversity goingconcern agency代理问题problem搭便车问题free-riding probleminformation信息不对称asymmetry散”投资者retail invest机构投资者instituHonal investo ragency代理关系relationshi p净现值net present value创造性会计creative accounting股票期权stock option代理成本agency cost契约成本bonding cost监督成本monitoring costs接管takeover公司年报corporate annualreport s资产负债表balance sheet利润表income statement现金流量表statement ofcash flow s statement隹存收益表of retainedeamin s公允市场价值fair marketvalu marketable油价证券securitie s支票拨款但、汇款单check moneyorder提款withdrawal，攵账款赊销accounts receivableU creditsale存货inventory土地、厂房与设property,plant,and equipment备折旧depreciation累计折旧accumulated depreciation流助负债current liabilit长则负债long-tom liabilit对付账款对付票accounts payoutnote payout据应计费用accrued espense递延税款先股deferred taxpreferred stocb普通股common stock账面价值资本赢book valuecapital surplus余累计留存收益accumulated retainedearning s混合金融工具藏股hybrid treasurystoc R历史成本historic cost currentmarket value现行市场价值甚地产发行在外的real estatoutstanding损益表a profitand lossstateme nt净利润net income经营收益operating income每股收益earningsper share简单资本结构simple capitalstructu re减每股收益的dihitivQ基本每股收益basic earningsper share黄杂的每股收益complex capitalstructur s稀释的每股收益diluted earningspershare可转换证券convertible securities认股权证应计制会warrant accrualaccountin计摊销amortization力口速折日法accelerated methodsI直我折旧法straight-line depreciatio股东statement ofchanges inshareholder squity权益变动表现金来源source ofcash useof现金运用经营现cash operatingcash flow s金流经营活动现cash flowfrom operations金流直接法间direct methodindirect method接法倒推法bottom-up approach投资现金流investing cash flows投资活动现金流cashflowfrom investing合资企业joint venture筹资现金流financing cashflowscash flows筹资活动现金流from financing timevalue of货币时间价值单利money simpleinteres t债务工具年金debt instrumentannuity终至现值future valuepresentvaluecompound复利复利计算interest compoundingpricip林金1抵押mortgage。