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1、精品文档 你我共享1.profit maximization利润最大化2.EPS maximization 每股收益最大化3.EPS, earnings per share 每股收益4. Maximization of shareholders wealth 股东财富最大化5. Moral mr()l hazard hzd 道德风险6.Adverse choice/selection 逆向选择7. Business ethics商业道德8. Social responsibility 社会道德9. Financial market 金融市场10. Fixed-income security 固
2、定收益证券11.Equity security 权益证券12. Derivative drvtv security 衍生证券13. Financial intermediary ,ntmidr金融中介机构14. Pension pen()n fund养老基金15. Money market 货币市场16.Capital market 资本市场17.Debt market 债务市场18.Equity market 股权市场19. Primary pram()r market 一级市场20.Secondary sek()nd()r market 二级市场21. Floor trading mark
3、et 场内市场22. OTC market 场外市场23.OTC, over the counter 场外交易，非处方药24. Stakeholder n. 利益相关方25.Equity investor n. 股权投资人26.Creditor kredt n. 债权人27. Manager mnd n. 经理人员28. Supplier spla n. 供应商客户29. Government gv()n,m()nt; gvm()nt n. 政府30. Customer kstm n. 客户31. CPA, certified public accountant 注册会计师32. Limita
4、tion lmte()n n. 局限性33. Financial ratio analysis 财务比率分析34. Short-term solvency短期偿债能力35. Working capital 营运资本36.Working capital = current assets current liabilities营运资本 = 流动资产 流动负债37. Current ratio 流动比率38. Quick ratio/acid test ratio 速动比率39. Interest cover 利息保障倍数40. Cash ratio 现金比率41. Debt to long-ter
5、m capital ratio 长期资本负债率42. Cash flow ratio 现金流量比率44. Long-term solvency 长期偿债能力45.Solvency slvns n. 偿付能力，清偿能力46.Insolvency nslv()ns n. 破产，无力偿还，倒闭47.Debt ratio 资产负债率49.Debt-to-equity ratio/equity ratio 产权比率50.Equity multiplier 权益乘数46. Debt to long-term capital ratio 长期资本负债率47. Interest cover 利息保障倍数48.
6、 Cash flow cover ratio 现金流量利息保障倍数49. Cashflow-to-debt ratio 现金流量债务比50. Operating ratio 营运能力比率51. Asset management ratio 资产管理比率52. Accounts receivable turnover ratio 应收账款周转率53.Turnover tnv n. 营业额，流通量，人员流动（强调辞职人员的多寡）54.Inventory turnover ratio 存货周转率55.Current assets turnover ratio 流动资产周转率56. Working c
7、apital turnover ratio 营运资本周转率57.Non-current assets turnover ratio 非流动资产周转率58.Total assets turnover ratio 总资产周转率59.Profitability ratio 盈利能力比率60.Analysis of Financial Statements 财务报表分析61.Net profit margin 销售净利率62.Margin mdn n. 边缘，利润，保证金，余裕 v.加边于，加旁注于63.Net profit on total assets总资产净利率64. ROE, return o
8、n equity 权益报酬率65. Net profit on equity 权益净利率66.Market value ratio 市价比率67.P/E ratio, price earnings ratio 市盈率68.Negative adj. 负的，消极的，否定的，阴性的 n.负数，否定 v. 否定，拒绝69.Negative confirmation消极函证70.P/B ratio, price-to-book ratio 市净率71.P/S ratio, price-to-sales ratio 市销率72.Dividend yield 股利收益率73.yield jild n.产量
9、，收益 v. 屈服，放弃，出产74.Dividend payout 股利支付率75.Du Pont Analysis System 杜邦分析体系76.Long-term Planning and Financial Forecast长期计划与财务预测77.Financial forecasting 财务预测78.Forecast fkst v&n. 预测79.Percentage-of-sales method 销售百分比法80. Growth rate 增长率81.Sales growth rate 销售增长率82.Internal growth rate 内含增长率83.Sustainab
10、le growth rate 可持续增长率84.Sustainable sstenbladj. 可持续的，可以忍受的，足可支撑的85.Financial Valuation财务估价86.Fundamental Concepts to Financial Valuation财务估价的基础概念87.Financial valuation 财务估价88.Intrinsic value 内在价值89.Intrinsic ntrnsk adj. 固有的，本质的90. Economic value 经济价值91. Fair market value 公平市场价值92. Book value 账面价值93.
11、 Market value 市场价值94. Liquidation value 清算价值95.Time value of money 货币的时间价值96. Compound interest 复利97.Compound kmpand adj. 复合的，混合的 n. 化合物，混合物，复合词 v. 合成，混合，和解妥协98.Interest rate for quotation kw()te()n 报价利率99.quotation kw()te()n n. 报价，引用，引证100.Annuity njut n. 年金101.Nominalnmn()l interest rate 名义利率102.F
12、V, future value/final value 终值103.PV, present value 现值104.NPV, net present value 净现值105.Sinking fund 偿债基金106.Sink sk v. 下沉，消沉 （不规则动词，过去式和过去分词均为sunk）107.sunk cost沉没成本108.Perpetuity 永续年金；不可兑换的公司债券109.Random event 随机事件110.Discrete dskrit distribution 离散型分布111.Normal distribution 正态分布112.Normal adj. 正常的
13、，标准的，正规的 n. 正常，标准，常态113.Variance 方差114.SD, standard deviationdive()n 标准差115.Investment portfolio 投资组合116.Expected rate of return预期报酬率117.Correlation 相关性118.Correlation coefficient,kf()nt 相关系数119.Covariance 协方差120.Perfect positive correlation 完全正相关121.Perfect negative correlation 完全负相关122.CML, capita
14、l market line 资本市场线123.Risk-free assets 无风险资产124.Market equilibrium ,ikwlbrm; ,ekw-point 市场均衡点125.Systematic sstmtk risk 系统风险126.CAPM, capital asset pricing model 资本资产定价模型127.SML, security market line 证券市场线128.Valuation of Bond and Share债券和股票估价129.Bond bnd n. 债券130.Bond valuation 债券估价131.Par value/face value 债券面值132.Coupon rate 债券票面利率133.coupon kupn n. 息票，优惠券134.Maturity date/expiry date 债券的到期日135.Coupons bond 平息债券136.Zero coupon bond 零息债券137.Perpetual bonds 永久债券138.Ordinary share valuation 普通股票的估价139.Opening price 开盘价140.Closing price 收盘价141.The value of zero growth shar
