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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。
