財(cái)務(wù)管理專業(yè)英語business 企業(yè)商業(yè)業(yè)務(wù)financialrisk財(cái)務(wù)風(fēng)險(xiǎn)soleproprietorship私人業(yè)主制企業(yè)partnership 合伙制企業(yè)limitedpartner有限責(zé)任合伙人generalpartner一般合伙人separationofownershipandcontrol所有權(quán)與經(jīng)營(yíng)權(quán)分離claim要求主張要求權(quán)managementbuyout管理層收購tenderoffer要約收購financialstandards財(cái)務(wù)準(zhǔn)則initialpublicoffering首次公開發(fā)行股票privatecorporation私募公司未上市公司closelyheldcorporation控股公司boardofdirectors董事會(huì)executovedirector執(zhí)行董事non-executovedirector非執(zhí)行董事chairperson主席controller主計(jì)長(zhǎng)treasurer司庫revenue 收入profit 利潤(rùn)earningspershare每股盈余return回報(bào)marketshare市場(chǎng)份額socialgood社會(huì)福利financialdistress財(cái)務(wù)困境stakeholdertheory利益相關(guān)者理論value(wealth)maximization價(jià)值（財(cái)富）最大化commonstockholder普通股股東preferredstockholder優(yōu)先股股東debtholder債權(quán)人well-being福利diversity多樣化goingconcern持續(xù)的agencyproblem代理問題free-ridingproblem搭便車問題informationasymmetry信息不對(duì)稱retailinvestor散戶投資者institutionalinvestor機(jī)構(gòu)投資者agencyrelationship代理關(guān)系netpresentvalue凈現(xiàn)值creativeaccounting創(chuàng)造性會(huì)計(jì)stockoption股票期權(quán)agencycost代理成本bondingcost契約成本monitoringcosts監(jiān)督成本takeover接管corporateannualreports公司年報(bào)balancesheet資產(chǎn)負(fù)債表incomestatement利潤(rùn)表statementofcashflows現(xiàn)金流量表statementofretainedearnings留存收益表fairmarketvalue公允市場(chǎng)價(jià)值marketablesecurities油價(jià)證券check支票moneyorder撥款但、匯款單withdrawal提款accountsreceivable應(yīng)收賬款creditsale賒銷inventory存貨property,plant,andequipment土地、廠房與設(shè)備depreciation折舊accumulateddepreciation累計(jì)折舊liability負(fù)債currentliability流動(dòng)負(fù)債long-termliability長(zhǎng)期負(fù)債accountspayout應(yīng)付賬款notepayout應(yīng)付票據(jù)accruedespense應(yīng)計(jì)費(fèi)用deferredtax遞延稅款preferredstock優(yōu)先股commonstock普通股bookvalue賬面價(jià)值capitalsurplus資本盈余accumulatedretainedearnings累計(jì)留存收益hybrid混合金融工具treasurystock庫藏股historiccost歷史成本currentmarketvalue現(xiàn)行市場(chǎng)價(jià)值realestate房地產(chǎn)outstanding發(fā)行在外的aprofitandlossstatement損益表netincome凈利潤(rùn)operatingincome經(jīng)營(yíng)收益earningspershare每股收益simplecapitalstructure簡(jiǎn)單資本結(jié)構(gòu)dilutive沖減每股收益的basicearningspershare基本每股收益complexcapitalstructures復(fù)雜的每股收益dilutedearningspershare稀釋的每股收益convertiblesecurities可轉(zhuǎn)換證券warrant認(rèn)股權(quán)證accrualaccounting應(yīng)計(jì)制會(huì)計(jì)amortization攤銷acceleratedmethods加速折舊法straight-linedepreciation直線折舊法statementofchangesinshareholders’equity股東權(quán)益變動(dòng)表sourceofcash現(xiàn)金來源useofcash現(xiàn)金運(yùn)用operatingcashflows經(jīng)營(yíng)現(xiàn)金流cashflowfromoperations經(jīng)營(yíng)活動(dòng)現(xiàn)金流directmethod直接法indirectmethod間接法bottom-upapproach倒推法investingcashflows投資現(xiàn)金流cashflowfrominvesting投資活動(dòng)現(xiàn)金流jointventure合資企業(yè)affiliate分支機(jī)構(gòu)financingcashflows籌資現(xiàn)金流cashflowsfromfinancing籌資活動(dòng)現(xiàn)金流timevalueofmoney貨幣時(shí)間價(jià)值simpleinterest單利debtinstrument債務(wù)工具annuity年金futurevalue終至presentvalue現(xiàn)值compoundinterest復(fù)利compounding復(fù)利計(jì)算pricipal本金mortgage抵押creditcard信用卡terminalvalue終值discounting折現(xiàn)計(jì)算discountrate折現(xiàn)率opportunitycost機(jī)會(huì)成本requiredrateofreturn要求的報(bào)酬率costofcapital資本成本ordinaryannuity普通年金annuitydue先付年金financialratio財(cái)務(wù)比率 deferredannuity遞延年金restrictivecovenants限制性條款 perpetuity永續(xù)年金bondindenture債券契約 facevalue面值financialanalyst財(cái)務(wù)分析師 couponrate息票利率liquidityratio流動(dòng)性比率 nominalinterestrate名義利率currentratio流動(dòng)比率 effectiveinterestrate有效利率windowdressing賬面粉飾 going-concernvalue持續(xù)經(jīng)營(yíng)價(jià)值marketablesecurities短期證券 liquidationvalue清算價(jià)值quickratio速動(dòng)比率 bookvalue賬面價(jià)值cashratio現(xiàn)金比率 markervalue市場(chǎng)價(jià)值debtmanagementratios債務(wù)管理比率 intrinsicvalue內(nèi)在價(jià)值debtratio債務(wù)比率 mispricing給……錯(cuò)定價(jià)debt-to-equityratio債務(wù)與權(quán)益比率 valuationapproach估價(jià)方法equitymultiplier權(quán)益乘 discountedcashflowvaluation折現(xiàn)現(xiàn)金流量模型long-termratio長(zhǎng)期比率 undervaluation低估debt-to-total-capital債務(wù)與全部資本比率 overvaluation高估leverageratios杠桿比率 option-pricingmodel期權(quán)定價(jià)模型interestcoverageratio利息保障比率 contingentclaimvaluation或有要求權(quán)估價(jià)earningsbeforeinterestandtaxes息稅前利潤(rùn) promissorynote本票cashflowcoverageratio現(xiàn)金流量保障比率 contractualprovision契約條款assetmanagementratios資產(chǎn)管理比率 parvalue票面價(jià)值accountsreceivableturnoverratio應(yīng)收賬款周轉(zhuǎn)率maturityvalue到期價(jià)值inventoryturnoverratio存貨周轉(zhuǎn)率 coupon息票利息inventoryprocessingperiod存貨周轉(zhuǎn)期 couponpayment息票利息支付accountspayableturnoverratio應(yīng)付賬款周轉(zhuǎn)率couponinterestrate息票利率cashconversioncycle現(xiàn)金周轉(zhuǎn)期 maturity到期日assetturnoverratio資產(chǎn)周轉(zhuǎn)率 termtomaturity到期時(shí)間profitabilityratio盈利比率 callprovision贖回條款grossprofitmargin毛利潤(rùn) callprice贖回價(jià)格operatingprofitmargin經(jīng)營(yíng)利潤(rùn) sinkingfundprovision償債基金條款netprofitmargin凈利潤(rùn) conversionright轉(zhuǎn)換權(quán)returnonasset資產(chǎn)收益率 putprovision賣出條款returnontotalequityratio全部權(quán)益報(bào)酬率indenture債務(wù)契約returnoncommonequity普通權(quán)益報(bào)酬率 covenant條款market-to-bookvalueratio市場(chǎng)價(jià)值與賬面價(jià)值比率trustee托管人marketvalueratios市場(chǎng)價(jià)值比率 protectivecovenant保護(hù)性條款dividendyield 股利收益率 negativecovenant消極條款dividendpayout股利支付率 positivecovenant積極條款financialstatement財(cái)務(wù)報(bào)表 secureddeht擔(dān)保借款profitability盈利能力 unsecureddeht信用借款viability生存能力 creditworthiness信譽(yù)solvency償付能力 collateral 抵押品collateraltrustbonds抵押信托契約 debenture信用債券bondrating債券評(píng)級(jí)currentyield現(xiàn)行收益yieldtomaturity到期收益率defaultrisk違約風(fēng)險(xiǎn)interestraterisk利息率風(fēng)險(xiǎn)authorizedshares授權(quán)股outstandingshares發(fā)行股treasuryshare庫藏股repurchase回購righttoproxy代理權(quán)righttovote投票權(quán)independentauditor獨(dú)立審計(jì)師straig