財務(wù)成本英語

1、1.profit maximization利潤最大化2.EPS maximization 每股收益最大化3.EPS, earnings per share 每股收益4. Maximization of shareholders wealth 股東財富最大化5. Moral mr()l hazard hzd 道德風險6.Adverse choice/selection 逆向選擇7. Business ethics商業(yè)道德8. Social responsibility 社會道德9. Financial market 金融市場10. Fixed-income security 固定收益證券11.E

2、quity security 權(quán)益證券12. Derivative drvtv security 衍生證券13. Financial intermediary ,ntmidr金融中介機構(gòu)14. Pension pen()n fund養(yǎng)老基金15. Money market 貨幣市場16.Capital market 資本市場17.Debt market 債務(wù)市場18.Equity market 股權(quán)市場19. Primary pram()r market 一級市場20.Secondary sek()nd()r market 二級市場21. Floor trading market 場內(nèi)市場22

3、. OTC market 場外市場23.OTC, over the counter 場外交易，非處方藥24. Stakeholder n. 利益相關(guān)方25.Equity investor n. 股權(quán)投資人26.Creditor kredt n. 債權(quán)人27. Manager mnd n. 經(jīng)理人員28. Supplier spla n. 供應(yīng)商客戶29. Government gv()n,m()nt; gvm()nt n. 政府30. Customer kstm n. 客戶31. CPA, certified public accountant 注冊會計師32. Limitation lmte

4、()n n. 局限性33. Financial ratio analysis 財務(wù)比率分析34. Short-term solvency短期償債能力35. Working capital 營運資本36.Working capital = current assets current liabilities營運資本 = 流動資產(chǎn) 流動負債37. Current ratio 流動比率38. Quick ratio/acid test ratio 速動比率39. Interest cover 利息保障倍數(shù)40. Cash ratio 現(xiàn)金比率41. Debt to long-term capital

5、 ratio 長期資本負債率42. Cash flow ratio 現(xiàn)金流量比率44. Long-term solvency 長期償債能力45.Solvency slvns n. 償付能力，清償能力46.Insolvency nslv()ns n. 破產(chǎn)，無力償還，倒閉47.Debt ratio 資產(chǎn)負債率49.Debt-to-equity ratio/equity ratio 產(chǎn)權(quán)比率50.Equity multiplier 權(quán)益乘數(shù)46. Debt to long-term capital ratio 長期資本負債率47. Interest cover 利息保障倍數(shù)48. Cash flo

6、w cover ratio 現(xiàn)金流量利息保障倍數(shù)49. Cashflow-to-debt ratio 現(xiàn)金流量債務(wù)比50. Operating ratio 營運能力比率51. Asset management ratio 資產(chǎn)管理比率52. Accounts receivable turnover ratio 應(yīng)收賬款周轉(zhuǎn)率53.Turnover tnv n. 營業(yè)額，流通量，人員流動（強調(diào)辭職人員的多寡）54.Inventory turnover ratio 存貨周轉(zhuǎn)率55.Current assets turnover ratio 流動資產(chǎn)周轉(zhuǎn)率56. Working capital tu

7、rnover ratio 營運資本周轉(zhuǎn)率57.Non-current assets turnover ratio 非流動資產(chǎn)周轉(zhuǎn)率58.Total assets turnover ratio 總資產(chǎn)周轉(zhuǎn)率59.Profitability ratio 盈利能力比率60.Analysis of Financial Statements 財務(wù)報表分析61.Net profit margin 銷售凈利率62.Margin mdn n. 邊緣，利潤，保證金，余裕 v.加邊于，加旁注于63.Net profit on total assets總資產(chǎn)凈利率64. ROE, return on equity

8、權(quán)益報酬率65. Net profit on equity 權(quán)益凈利率66.Market value ratio 市價比率67.P/E ratio, price earnings ratio 市盈率68.Negative adj. 負的，消極的，否定的，陰性的 n.負數(shù)，否定 v. 否定，拒絕69.Negative confirmation消極函證70.P/B ratio, price-to-book ratio 市凈率71.P/S ratio, price-to-sales ratio 市銷率72.Dividend yield 股利收益率73.yield jild n.產(chǎn)量，收益 v. 屈服

9、，放棄，出產(chǎn)74.Dividend payout 股利支付率75.Du Pont Analysis System 杜邦分析體系76.Long-term Planning and Financial Forecast長期計劃與財務(wù)預(yù)測77.Financial forecasting 財務(wù)預(yù)測78.Forecast fkst v&n. 預(yù)測79.Percentage-of-sales method 銷售百分比法80. Growth rate 增長率81.Sales growth rate 銷售增長率82.Internal growth rate 內(nèi)含增長率83.Sustainable growth

10、 rate 可持續(xù)增長率84.Sustainable sstenbladj. 可持續(xù)的，可以忍受的，足可支撐的85.Financial Valuation財務(wù)估價86.Fundamental Concepts to Financial Valuation財務(wù)估價的基礎(chǔ)概念87.Financial valuation 財務(wù)估價88.Intrinsic value 內(nèi)在價值89.Intrinsic ntrnsk adj. 固有的，本質(zhì)的90. Economic value 經(jīng)濟價值91. Fair market value 公平市場價值92. Book value 賬面價值93. Market v

11、alue 市場價值94. Liquidation value 清算價值95.Time value of money 貨幣的時間價值96. Compound interest 復(fù)利97.Compound kmpand adj. 復(fù)合的，混合的 n. 化合物，混合物，復(fù)合詞 v. 合成，混合，和解妥協(xié)98.Interest rate for quotation kw()te()n 報價利率99.quotation kw()te()n n. 報價，引用，引證100.Annuity njut n. 年金101.Nominalnmn()l interest rate 名義利率102.FV, future

12、 value/final value 終值103.PV, present value 現(xiàn)值104.NPV, net present value 凈現(xiàn)值105.Sinking fund 償債基金106.Sink sk v. 下沉，消沉 （不規(guī)則動詞，過去式和過去分詞均為sunk）107.sunk cost沉沒成本108.Perpetuity 永續(xù)年金；不可兌換的公司債券109.Random event 隨機事件110.Discrete dskrit distribution 離散型分布111.Normal distribution 正態(tài)分布112.Normal adj. 正常的，標準的，正規(guī)的

13、n. 正常，標準，常態(tài)113.Variance 方差114.SD, standard deviationdive()n 標準差115.Investment portfolio 投資組合116.Expected rate of return預(yù)期報酬率117.Correlation 相關(guān)性118.Correlation coefficient,kf()nt 相關(guān)系數(shù)119.Covariance 協(xié)方差120.Perfect positive correlation 完全正相關(guān)121.Perfect negative correlation 完全負相關(guān)122.CML, capital market

14、line 資本市場線123.Risk-free assets 無風險資產(chǎn)124.Market equilibrium ,ikwlbrm; ,ekw-point 市場均衡點125.Systematic sstmtk risk 系統(tǒng)風險126.CAPM, capital asset pricing model 資本資產(chǎn)定價模型127.SML, security market line 證券市場線128.Valuation of Bond and Share債券和股票估價129.Bond bnd n. 債券130.Bond valuation 債券估價131.Par value/face value

15、 債券面值132.Coupon rate 債券票面利率133.coupon kupn n. 息票，優(yōu)惠券134.Maturity date/expiry date 債券的到期日135.Coupons bond 平息債券136.Zero coupon bond 零息債券137.Perpetual bonds 永久債券138.Ordinary share valuation 普通股票的估價139.Opening price 開盤價140.Closing price 收盤價141.The value of zero growth share 零增長股票的價值142.The value of cons

16、tant growth share 固定增長股票的價值143.Constant knst()nt n. 常量，恒量 adj. 不變的，恒定的，經(jīng)常的144.Expected yield 期望收益率145.Cost of Capital資本成本146.WACC, weighted average cost of capital 加權(quán)平均資本成本147.Cost of ordinary share 普通股成本148.Risk-free interest rate 無風險利率149.Market risk premium 市場風險溢價150.Premium primm n. 溢價，額外費用，獎金，保

17、險費151.Discount n. 折扣，貼現(xiàn)率，折現(xiàn)率 v. 貼現(xiàn)，打折扣152.At premium 溢價，按溢價153.issue at premium溢價發(fā)行154.At discount 按折價，低價發(fā)行155.issue at discount折價發(fā)行156.Dividend growth model 股利增長模型157.Cost of debt 債務(wù)成本158.Historical cost 歷史成本159.Future cost 未來成本160.Committed income 承諾收益161.Commitkmtv. 承諾，使承擔義務(wù)，犯罪，做錯事162.YTM, yield

18、to maturity 到期收益率163.Comparable company method 可比公司法164.Risk adjustment method 風險調(diào)整法165.Cost of debt after tax 稅后債務(wù)成本166.Profit after tax 稅后利潤167.Issuing costs 發(fā)行成本168.Business valuation 企業(yè)價值評估169.Entity value 實體價值170.Equity value 股權(quán)價值171.Going concern value 持續(xù)經(jīng)營價值172.Liquidation value 清算價值173.Value

19、 of non-controlling interest (NCI) 少數(shù)股權(quán)價值 174.Dividend cash flow model 股利現(xiàn)金流量模型175.Equity cash flow model 股權(quán)現(xiàn)金流量模型176.Perpetual growth model 永續(xù)增長模型177.Two-phase growth model 兩階段增長模型178.Entity cash flow model 實體現(xiàn)金流量模型179.Debt cash flow 債務(wù)現(xiàn)金流量180.Entity value = forecast period value + follow-up period

20、 value 企業(yè)實體價值 = 預(yù)測期價值 + 后續(xù)期價值181.Follow-upfl p n. 跟進，后續(xù)行動 adj.后續(xù)的，增補的182.Relative value method 相對價值法183.Relativereltvadj. 相對的，有關(guān)系的，成比例 n.親戚，184.Multiplier valuation method 乘數(shù)估值法185.Multipliermltplan. 乘數(shù)186.Price earnings ratio model (P/E ratio) 市價/凈收益比率模型（市盈率）187.Price-to-book ratio model (P/B ratio

21、)市價/凈資產(chǎn)比率模型（市凈率）188.Price-to-sales ratio (P/S ratio, also called income multiplier) 市價/收入比率模型（收入乘數(shù)）189.Long-term Investment長期投資190.Capital budgeting 資本預(yù)算191.DCF method, discounted cash flow method 現(xiàn)金流量折現(xiàn)法192.Cash outflow 現(xiàn)金流出193.Cash inflow 現(xiàn)金流入194.Net cash flow 現(xiàn)金凈流量195.Relevant cost 相關(guān)成本196.Irrele

22、vant cost 非相關(guān)成本197.sunk cost 沉沒成本198.Opportunity cost 機會成本199.fixed assets replacement 固定資產(chǎn)更新200.Average annual cost of non-current assets 固定資產(chǎn)的平均年成本201.Depreciation allowed for tax 折舊抵稅202.IRR, Internal rate of return 內(nèi)含報酬率法203.ARR, accounting rate of return 會計報酬率法204.Mutuallymjutuli exclusive kskl

23、usv; ek-projects 互斥項目205.Flaw fl n.缺點，瑕疵206.EAC, equivalent annual costs 等額年金法207.Capital rationing 資本約束，資本限額208.ration n. 定量，定額，理性，配給量 v. 配給，定量供應(yīng)209.Specific risk to project/project-specific risk項目特有風險210.Adjusted cash flow 調(diào)整現(xiàn)金流量211.Risk adjusted discount rate method 風險調(diào)整折現(xiàn)率法212.Degearing of compa

24、rable company 卸載可比公司財務(wù)杠桿213.Regearing of target company 加載目標企業(yè)財務(wù)杠桿214.De-前綴，意為“除去，取消，離開”215.Gear gr n. 齒輪，傳動裝置 v. 搭上齒輪，適合216.Sensitivity senstvt analysis敏感性分析217.Maximin mksmnmethod 最大最小法218.Scenariosnr analysis 情景分析219.Normal condition 基準情景220.simulation analysis模擬分析221.Option Valuation期權(quán)估價222.Opti

25、on p()n n. 期權(quán)223.Underlying assets 標的資產(chǎn)224.Call option 看漲期權(quán)225.Exercise price/strike price 行權(quán)價226. American option 美式期權(quán)227. Premium 期權(quán)金228. Traded option 在交易所買賣的期權(quán)229. Option value 期權(quán)價值230. Binomial banml model 二叉樹模型231. Real options 實物期權(quán)232.Options to delay/defer 延遲期權(quán)233.Options to switch/redeploy

26、轉(zhuǎn)換期權(quán)234.Options to expand/contract 擴張期權(quán)235.Options to abandon bnd()n 放棄期權(quán)236.Long-term Financing長期籌資237.Capital structure 資本結(jié)構(gòu)238.Long-term financing 長期籌資239.Operating leverage 經(jīng)營杠桿240.EBIT, earnings before interests and taxes 息前稅前利潤241.Financial leverage liv()rd; lev()rd 財務(wù)杠桿242.DTL, degree of tota

27、l leverage 總杠桿系數(shù)243.Financial structure 財務(wù)結(jié)構(gòu)244.Perfect capital market 完美資本市場245.MM theory MM理論246.Trade-off theory 權(quán)衡理論247.Financial distress 財務(wù)困境248.Trade-off treidf,-:f n. 交換，權(quán)衡，取舍249.Distress n. 危難，不幸，貧困 v. 使悲痛，使貧困250.Agency theory 代理理論251.Asset substitution problem 資產(chǎn)替代問題252.Indifferent point t

28、o EPS每股收益無差別點法253.Indifferent ndf()r()nt adj. 漠不關(guān)心的,無關(guān)緊要的,中立的254.Dividend distribution股利分配255.Legal reserve 法定公積金256.Dividend dvdend n. 股利257.Announcement date 股利宣告日258.Record date 股權(quán)登記日259.ex-dividend date 除息日260.Cash dividend 現(xiàn)金股利261.Property dividend 財產(chǎn)股利262.Liability dividend 負債股利263.Scrip divid

29、end 票據(jù)股利264.scrip skrp n. 臨時憑證，臨時股票，紙條，紙片265.Dividend theory 股利理論266.Tax difference theory 稅差理論267.Clientele effect theory 客戶效應(yīng)理論268.clientele ,klintel n. 客戶，老主顧，訴訟委托人269.Signaling sinli theory 信號理論270.Dividend distribution policy 股利分配政策271.Residual rzdjl dividend policy 剩余股利政策272.Constant or sustai

30、nable growth dividend policy 固定或持續(xù)增長股利政策273.Constant dividend payout ratio policy 固定股利支付率政策274.Low regular plus specially designated dividends 低正常股利加額外股利政策275.Designate dezgnet v. 指定，指派，標出 adj. 指定的，選定的276.share dividend 股票股利277.share split 股票分割278.Share repurchase 股票回購279.Ordinary share and long-ter

31、m debt financing普通股和長期負債籌資280.Ordinary share 普通股281.Registered share 記名股282.Bearer share 不記名股283.Bearer ber n. 出票人，持有人284.Share with face value 面值股票285.sale on commission 委托銷售286.Underwrite ndrat; ndrat v. 承購包銷287.Sales by proxy 代銷288.Proxy prks n. 代理人，委托書，代用品289.Net value of assets method資產(chǎn)凈值法（又稱為凈

32、資產(chǎn)倍率法）290.Seasoned equity offering 股權(quán)再融資291.Financing by issuing new shares 增發(fā)新股融資292.Right issue 附權(quán)發(fā)行；配股293.General protective provisions 一般性保護條款294.Long-term bond長期債券295.Registered bond 記名債券296.Convertible bond 可轉(zhuǎn)換債券297.Mortgage mgd bond 抵押債券298.Real estate mortgage bond 不動產(chǎn)抵押債券299.Real estatestet

33、; e- 不動產(chǎn)，房地產(chǎn)300.Property prpt n. 財產(chǎn)，所有權(quán)，屬性301.Equipment mortgage bond 設(shè)備抵押債券302.Real estate mortgage bond 不動產(chǎn)抵押債券303.Debenture dbent bonds 信用債券304.Corporate bond 公司債券305.Debenture和bond辨析Debenture通常指信用債券，而bond指有風險緩釋物的債券。306.Fixed interest rate bond 固定利率債券307.Floating flt interest rate bond 浮動利率債券308.

34、Listed bond/publicly traded bond上市債券309.List lst v.（使）公司（上市）310.Term bond 到期一次債券311.Serial bond/installment bond* 分期債券312.Serial srl adj. 分期償還的，連續(xù)的，連載的313.Installment inst:lmnt n. 分期付款，安裝，就職314.Repayment at maturity 到期償還315.Repayment in advance 提前償還316.Repayment in arrears 滯后償還317.in advance adv. 預(yù)先

35、，提前318.advance dvns n.發(fā)展，前進，預(yù)付款 adj. 預(yù)先的，先行的 v. 預(yù)付，將提前319.in arrears 拖欠，拖延320.arrears rz n. 拖欠，待完成的事，應(yīng)付欠款321.Other long-term financing 其他長期籌資322.Warrants w:rnts n. 認股權(quán)證323.Convertible knvtb()l adj. 可轉(zhuǎn)換的324.Call provision 贖回條款325.Put provision 回售條款326.put price 回售價格327.Mandatory mndt()r conversion pr

36、ovision 強制性轉(zhuǎn)換條款328.Working Capital Management營運資本管理329.Moderate md()rt current assets investing policy 適中的流動資產(chǎn)投資政策330.Moderate adj. 適度的，中等的，穩(wěn)健的331.Relaxed current assets investing policy 寬松的流動資產(chǎn)投資政策332.Constrictive knstriktiv current assets investing policy 緊縮的流動資產(chǎn)投資政策333.Constrictive knstriktiv adj

37、. 緊縮的，壓縮性的，束緊的334.Speculative spekjltv motive 投機動機335.Precautionary prkn,ri motive 預(yù)防動機336.Negotiable ngb()l; - securities 有價證券337.Float flt n. 浮游量，浮差338.Accelerate collections 加速收款339.Delayed payment for payables 推遲應(yīng)付賬款的支付340.Inventorynv()nt()r n. 存貨341.Receivablesrisi:vblz n. 應(yīng)收賬款342.Payables peb(

38、)lz n. 應(yīng)付賬款343.EOQ, economic order quantity 經(jīng)濟訂購量344.Management cost 管理成本345.Shortage cost 短缺成本346.Credit policy 信用政策347.Credit term 信用條件348.Credit period 信用期間349.5C system 5C系統(tǒng)350.Character krkt n. 品質(zhì)351.Capacity kpst n. 能力352.Capital kpt()l n. 資本353.Collateral klt()r()l n. 抵押354.Condition knd()n n

39、. 條件355.Acquisition cost 取得成本356.Procuring cost 購置成本357.procure prkj v. 獲得，取得，采購358.Order lead time 訂貨提前期359.Successive sksesv supply and using of inventory 存貨陸續(xù)供應(yīng)和使用360.Buffer inventory 保險儲備361.buffer bf n.&v. 緩沖362.Reorder level 重新訂貨水平363.Matching financing policy 配合型籌資政策364.Aggressive financing p

40、olicy 激進型籌資政策365.Conservative financing policy 保守型籌資政策366.aggressive gresv adj. 有進取心的，侵略性的，好斗的367.conservative knsvtv adj. 保守的 n. 保守派368.Trade credit/business credit 商業(yè)信用369.Credit limit 信貸限額370.Commitment fee 承諾費371.Compensating balance 補償性余額pensating kmpenseiti n. 補充，修正，抵銷 adj. 補償?shù)?，修正?73.Cost Acc

41、ounting成本會計374.production cost 生產(chǎn)成本375.direct material 直接材料376.direct labor 直接人工377.fuel and power 燃料和動力378.production overhead 制造費用379.sales expenses 銷售費用380.general and administrative expenses 管理費用381.product cost 產(chǎn)品成本382.period cost 期間成本383.direct cost 直接成本384.indirect cost 間接成本385.cost collectio

42、n and allocation 成本的歸集和分配386.actual costing system實際成本計算制度387.standard costing system標準成本計算制度388.marginal mdn()l costing system變動成本計算制度 389.ABC, activity-based costing system 作業(yè)基礎(chǔ)成本計算制度390.allocation lke()n n. 分配391.collection of supporting production overheads 輔助生產(chǎn)費用的歸集392.direct method of allocati

43、on直接分配法393.reciprocal method of allocation/repeated distribution method 交互分配法394.reciprocal rsprk()l adj. 相互的，互惠的，倒數(shù)的 n. 倒數(shù)，互相起作用的事物395.equivalent unit 約當產(chǎn)量396.equivalent kwv()l()nt n.等價物，相等物 adj. 等價的，相等的，同意義的397.joint products 聯(lián)產(chǎn)品398.by-product ba,prdkt n. 副產(chǎn)品399.selling price method 售價法400.job cos

44、ting 品種法401.batch costing 分批法402.process costing 分步法403.standard cost 標準成本404.standard cost system 標準成本系統(tǒng)405.standard costing 標準成本法406.ideal standard cost 理想標準成本407.attainable tenbl standard cost 正常標準成本408.current standard cost 現(xiàn)行標準成本409.basic standard cost 基本標準成本410.direct material total variance 直

45、接材料成本差異411.variance verns n. 差異，方差412.direct labor total variance 直接人工成本差異413.variable overhead total variance 變動制造費用成本差異414.overhead vhed n. 間接費用，經(jīng)常費用415.variable overhead expenditure kspendt; ek- variance 變動制造費用耗費差異416.fixed overhead total variance 固定制造費用差異417.fixed overhead expenditure variance 耗費差異418.fixed overhead volume variance能量差異419.fixed overhead efficiency variance效率差異420.fixed overhead capacity kpst variance閑置能量差異421.Management Accounting管理會計422.CVP Analysis本量利分析423.cost behavior bhevj 成本性態(tài)424.fixed costs 固定成本425.variable