完整版财务管理专业英语词汇表很全面Word格式文档下载.docx

完整版财务管理专业英语词汇表很全面Word格式文档下载.docx

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完整版财务管理专业英语词汇表很全面完整版财务管理专业英语词汇表很全面Chapter1AnOverviewofFinancialManagementbusiness企业，商业，业务finance财务，理财management管理，管理层revenue收入return回报shareholder股东stakeholder利益相关者stock股票profitmaximization利润最大化shareholderwealthmaximization股东财富最大化enterprisevaluemaximization企业价值最大化hedgerisks规避风险inventory存货currentassets流动资产currentliabilities流动负债financing筹资corporation股份公司earningpershare（EPS）每股收益exchangerate汇率inflation通货膨胀contractualrelations契约关系equity所有者权益dividend股利CFO（ChiefFinancialOfficer）首席财务官，财务总监Chapter2TheTimeValueofMoneyaccrued增值的，应计的annuity普通年金annuityfactor年金系数compoundinterest复利discounting贴现futurevalue终值geometricseries等比数列mortgage抵押ordinaryannuity普通年金perpetuity永续年金presentvalue现值principal本金reinvest再投资simpleinterest单利timevalueofmoney货币时间价值compounding复利计算Chapter3RiskandRewardcapitalassetpricingmodel（CAPM）资本资产定价模型diversification分散化efficientcapitalmarket有效资本市场expectedreturn期望回报market,systematic,orundiversifiablerisk市场风险、系统风险或不可分散风险portfolio组合reward收益，溢酬，溢价risk-aversion风险厌恶risk-neutrality风险中性riskpreference风险偏好riskpremium风险溢价securitymarketsline（SML）证券市场线semi-strongcapitalmarketefficiency半强式资本市场有效spreadout分散squareroot平方根standarddeviation标准差strongcapitalmarketefficiency强式资本市场有效transactioncost交易成本unique,firm-specific,idiosyncratic,unsystematic,ordiversifiablerisk特殊风险、特有风险、虚假风险、非系统风险或可分散风险variance方差volatility波动性weakcapitalmarketefficiency弱式资本市场有效Chapter4FinancialAssetsandTheirValuationasset资产security证券issue（股票，钞票）分发，发行couponrate票面利率，息面利率annual每年的，年度的，一年一次的obligate使（某人）负有责任或义务outstanding未解决的，未偿付的，杰出的calculate估计，预测compensation报酬，工资，补偿物perpetual永久的，永恒的infinite无限的，无穷的substitute替代，取代yield出产，产，出（果实、利润、结果）approximation相似，近似trial-and-error试误法illustrate说明，阐明entitle使人有权拥有liability负债intrinsicvalue内在价值asymmetry不对称constant不变的，可靠的phase阶段，时期preferredstock优先股Chapter5CapitalBudgetingandInvestmentDecisioncapitalbudgeting资本预算estimatingnetpresentvalue预期净现值theaverageaccountingreturn平均会计报酬率stand-aloneprinciple独立原则theinternalrateofreturn内部收益率thepaybackrule回收期法erosion侵蚀networkingcapital净营运资本opportunitycost机会成本hardrationing硬约束softrationing软约束sunkcost沉没成本incrementalcashflow增量现金流量proformafinancialstatement预估财务报表forecastingrisk预测风险scenarioanalysis情景分析investmentcriteria投资决策标准cashflow现金流量projectcashflow项目现金流量depreciation折旧capitalspending资本性支出garbage-ingarbage-outsystem垃圾进、垃圾出系统bestcaseandworstcase最优情形和最差情形Chapter6WorkingCapitalManagementworkingcapital营运资本speculative投机precautionary预防的buffer缓冲器invoice发票deposit存款disbursement支付expenditure消费trade-off权衡attorney代理人applicant申请人utilization应用dampen使沮丧orderingcost订货成本carryingcost储存成本rawmaterial原材料insurance保险linear线性的bad-debt坏账Chapter7FinancingModesdebtfinancing债务筹资equityfinancing权益投资prospectus招股说明书thegeneralcashoffer普通现金发行therightsoffer配股发行initialpublicoffering（IPO）首次公开发行underwritingdiscount承销折价thesubscriptionprice认购价格collateral抵押品mortgagesecurities抵押债券debenture信用债券sinkingfund偿债基金callprovision赎回条款call-protected赎回保护operatingleases经营性租赁financialleases融资租赁saleandlease-back售后租回leveragedleases杠杆租赁warrants认股权证convertibles可转换债券calloptions看涨期权straightbondvalue纯粹债券价值conversionvalue转换价值securedloans抵押贷款committedlinesofcredit承诺式信贷额度compensatingbalances补偿性余额trustreceipt信托收据Chapter8CapitalStructurecapitalstructure资本结构optimalcapitalstructure最佳资本结构financialleverage财务杠杆homemadeleverage自制杠杆payoff回报proceeds收益financialrisk财务风险interesttaxshield利息税盾directbankruptcycosts直接破产成本indirectbankruptcycosts间接破产成本liquidation清偿reorganization重组absolutepriorityrule绝对优先原则qualification限定条件costofequity股权成本businessrisk经营风险piemodel饼状模型break-evenpoint收益均衡点indifferencepoint无差异点Chapter9DividendDistributiondividendirrelevancetheory股利无关理论retainedearnings留存收益capitalsurplus资本公积earnedsurplus盈余公积legalsurplus法定盈余公积freesurplusreserves任意盈余公积stockholdermeeting股东会declarationdate宣告日holder-of-recorddate股权登记日ex-dividenddate除息日stocksplit股票分割stockdividend股票股利stockrepurchase股票回购declarationdate股利宣布日recorddate股权登记日regulardividend正常股利cashdividend现金股利stockdividend股票股利stockpriceappreciation股价增值openmarket公开市场paymentdate股利支付日goingconcern持续经营