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1、北京注册会计师协会培训网 财务管理常用英语词汇1business企业 商业 业务2financial management财务管理3the goal of financial management财务管理的目标4profit maximization (maximize profit) 利润最大化5earnings per share maximization每股盈余最大化6stockholder (share holder) wealth maximization股东财富最大化7stakeholder利益相关者8stock holder/shareholder股东9creditor/bond
2、holder债权人10the factors that affect the stockholder value股东价值的影响因素11cost of capital资本成本12capital investment资本投资13working capital 营运资本14capital structure 资本结构15bankruptcy risk 破产风险16tax rate 税率17dividend policy股利政策18operating activity 经营活动19investing activity投资活动20financing activity 筹资活动21agency cost
3、代理成本22agency problem代理问题23moral risk道德风险24adverse selection逆向选择25corporate social responsibility企业社会责任26financial markets金融市场27money markets短期资金市场28capital markets长期资金市场 29spot markets现货市场30future markets期货市场 31public offer markets向公众发行的市场32initial public offering 首次公开发行股票(即IPO）33private placement m
4、arkets私募市场34corporate bond market企业债券市场35stock market股票市场36financial future market金融期货市场37financial ratio analysis 财务比率分析38four major categories of financial ratios 四类财务比率39liquidity ratios 短期偿债能力比率40long-term liquidity ratios 长期偿债能力比率41profitability ratios盈利能力比率42operating income经营收益43earnings per
5、share每股收益44working capital营运资本45current ratio流动比率46quick ratio速动比率47cash flow ratio现金流量比率48operating cash flows经营现金流49cash flow from operations经营活动现金流50investing cash flows投资现金流51cash flow from investing 投资活动现金流52cash flows from financing筹资活动现金流53debt ratio资产负债率54debt-to-equity ratio产权比率55equity mul
6、tiplier权益乘数56debt-to-long capital ratio长期资本负债率57time of interest earned based on earnings (TIE)58earnings-based interest coverage ratio利息保障倍数59cash flow coverage ratio现金流量保障比率60time of interest earned based on cash flows61cash flow-based interest coverage ratio现金流量利息保障倍数62debt-to-cash flow ratio现金流量
7、债务比63accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数64inventory turnover存货周转率65current assets turnover流动资产周转率66non-current assets turnover/fixed assets turnover非流动资产周转率（固定资产周转率）67total assets turnover总资产周转率68gross profit margin销售毛利率69net profit margin销售利润率70return on asset
8、s (ROA) 资产利润率71return on equity (ROE) 权益净利率72Du Pont system杜邦财务分析体系73improved financial analysis system改进的财务分析体系74net operating assets净经营资产75net financial liabilities净金融负债76after-tax operating profit税后经营利润77after-tax interest expense税后利息费用78net financial leverage净财务杠杆79earnings per share每股盈余80sales
9、forecast销售预测81the percentage of sales method销售百分比法82external financing requirement(EFR) 外部融资额83sensitivity analysis of EFR外部融资需求的敏感分析84internal growth rate内含增长率85sustainable growth rate可持续增长率86effective growth rate实际增长率87overall budget (general budget) 全面预算88sales budget销售预算89production budget生产预算90
10、direct material budget直接材料预算91direct labor budget直接人工预算92overhead budget制造费用预算93product cost budget产品成本预算94sales expense and administrative销售费用95general expense budget 管理费用预算96cash budget现金预算97capital expenditure budget资本支出预算98income statement budget利润表预算99balance sheet budget资产负债表预算100flexible budg
11、et弹性预算101the valuation of discounted cash flow method 折现现金流量估价法102the time value of money 货币的时间价值103future value and present value 复利终值与现值104ordinary annuity普通年金105annuity due预付年金106deferred annuity递延年金107perpetuity永续年金108bond valuation债券估价109par value (face value, principal) 债券面值110coupon rate票面利率1
12、11maturity date到期日112nominal annual rate名义利率113periodic rate周期利率114effective annual rate实际利率115real discount bond纯贴现债券116zero bond平息债券117perpetual bond永久债券118outstanding bond流通债券119yield to maturity 债券到期收益率120stock valuation 股票估价121ordinary stock普通股122preferred stock优先股123common stockholder 普通股股东124
13、preferred stockholder优先股股东125open price开盘价126close price收盘价127high price最高价128low price最低价129zero growth model valuation零增长股票估价130constant growth model valuation 固定增长股票估价131non-constant growth model valuation 非固定增长股票估价132risk and rate of return 风险和报酬133stand-alone risk and rates of return 单项资产的风险和报酬
14、134Relaxed/restricted/moderate current asset investment policy宽松的/紧缩的/适中的营运资本政策135maturity matching(self-liquidating) /aggressive/conservative current asset financing policy配合型/激进型/稳健型筹资政策136residual income剩余收益137credit terms for borrowing借款的信用条件138line of credit信贷限额139revolving credit agreement周转信贷
15、协议140compensating balances补偿性余额141loan mortgage借款抵押142forms of interest payment借款利息的支付方法143distributions to shareholders/dividend distribution利润分配144declaration date股利宣告日145holder-of-record date股权登记日146payment date股利支付日147ex-dividend date除息日148cash dividend现金股利149asset (property)dividend财产股利150liability dividend负债股利
