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1、Business Finances -企业财务企业财务 NO. 262uAssets:资产:资产Anything having commercial or exchange value that is owned by a business, institution, or individual. uLiabilities:债务:债务Claim on the assets of a company or individual (excluding ownership equity).3uP&L:损益表:损益表Profit and Loss statement is a summary of t
2、he revenues, costs and expenses of a company during an accounting period (also called income statement).uBudget:预算:预算Estimate of revenue and expenditure for a specified period.4uMarket capitalization:资本市场总:资本市场总额额Value of a corporation as determined by the market price of its issued and outstanding
3、common stock.uCash flow:现金流:现金流Analysis of all the changes that affect the cash account during an accounting period.5uLine of credit:信贷额度:信贷额度A banks moral commitment, as oppsed to its contractual commitment, to make loans to a borrower up to a specified maximum during a specified period, usually 1
4、year.6uFiscal year:财政年度:财政年度Accounting period covering 12consecutive months, 52 consecutive weeks, 134-week periods, or 365 consecutive days, at the end of which the books are closed and profits and losses are determined.7uVenture capital:风险资本:风险资本Important source of financing for start-up companies
5、 or others embarking on new or turnaround ventures that entail some investment risk, but offer the potential for above-average future profits. Also called risk capital.8UsageuFollowing are interesting or colorful expressions that are sometimes used to describe business finances and financial market
6、situations:(下面是一些可以用来描述公司财务和金融市场状况的有趣词汇:)uConsortium: 集团集团Group of companies formed to promote a common objective.uIn the black / In the red:盈余:盈余/亏损亏损Company cash flow is positive/negative.9uBlack Friday:黑色星期五:黑色星期五Sudden sharp drop in the financial market.uCushion:缓冲资金:缓冲资金Margin of safety for a c
7、orporations financial ratios.uDont fight the tape:别和纸带过不:别和纸带过不去去Dont trade against a market trend.10uDont know:不知道:不知道Wall Street slang for a questionable trade.uFill or kill:要么马上,要么取消:要么马上,要么取消An order to buy or sell a security which, if not executed immediately, is cancelled.uFortune 500:财富:财富500
8、强强Annual listing by Fortune magazine of the 500 largest industrial corporations, ranked by sales.11uGnomes of Zurich:苏离士地精:苏离士地精Term coined to describe the financiers and bankers in Zurich, Switzerland.uGun jumping:抢跑:抢跑/提前行动提前行动Trading securities on information before it becomes publicly disclosed.
9、12uIn the bank:套劳:套劳 Slang term meaning market prices are dropping rapidly.uKiller bees:杀人蜂:杀人蜂 Those who aid a company in fending off a hostile takeover.13SummaryuTo be an effective high-level manager in todays fast-changing global business environment, one needs to understand and interpret key financial concepts and terms so that he or she can meaningfully manage and drive the business.14u要在当今日新月异的全球商业环境下成为一名有效率的高层经理,你需要了解关键的金融理念和术语,才能更好地管理和发展你的公司。