财务管理专业英语 business 企业 商业 业务 financial risk 财务风险 sole proprietorship 私人业主制企业 partnership 合伙制企业 limited partner 有限责任合伙人 general partner 一般合伙人 separation of ownership and control 所有权与经营权分离 claim 要求 主张 要求权 management buyout 管理层收购 tender offer 要约收购 financial standards 财务准 initial public offering 首次公开发行股票 private corporation 私募公司 未上市公司 closely held corporation 控股公司 board of directors 董事会 executove director 执行董事 non- executove director 非执行董事 chairperson 主席 controller 主计长 treasurer 司库 revenue 收入 profit 利润 earnings per share 每股盈余 return 回报 market share 市场份额 social good 社会福利 financial distress 财务困境 stakeholder theory 利益相关者理论 value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东 preferred stockholder 优先股股东 debt holder 债权人 well-being 福利 diversity 多样化 going concern 持续的 agency problem 代理问题 free-riding problem 搭便车问题 information asymmetry 信息不对称 retail investor 散户投资者 institutional investor 机构投资者 agency relationship 代理关系 net present value 净现值 creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本 bonding cost 契约成本 monitoring costs 监督成本 takeover 接 corporate annual reports 公司年报 balance sheet 资产负债表 income statement 利润表 statement of cash flows 现金流量表 statement of retained earnings 留存收益表 fair market value 公允市场价值 marketable securities 油价证券 check 支票 money order 拨款但、汇款单 withdrawal 提款 accounts receivable 应收账款 credit sale 赊销 inventory 存货 property,plant,and equipment 土地、厂房与设备 depreciation 折旧 accumulated depreciation 累计折旧 liability 负债 current liability 流动负债 long-term liability 长期负债 accounts payout 应付账款 note payout 应付票据 accrued espense 应计费用 deferred tax 递延税款 preferred stock 优先股 common stock 普通股 book value 账面价值 capital surplus 资本盈余 accumulated retained earnings 累计留存收益 hybrid 混合金融工具 treasury stock 库藏股 historic cost 历史成 current market value 现行市场价值 real estate 房地产 outstanding 发行在外的 a profit and loss statement 损益表 net income 净利润 operating income 经营收益 earnings per share 每股收益 simple capital structure 简单资本结构 dilutive 冲减每股收益的 basic earnings per share 基本每股收益 complex capital structures 复杂的每股收益 diluted earnings per share 稀释的每股收益 convertible securities 可转换证券 warrant 认股权证 accrual accounting 应计制会计 amortization 摊销 accelerated methods 加速折旧法 straight-line depreciation 直线折旧法 statement of changes in shareholders’equity 股东权益变动表 source of cash 现金来源 use of cash 现金运用 operating cash flows 经营现金流 cash flow from operations 经营活动现金流 direct method 直接法 indirect method 间接法 bottom-up approach 倒推法 investing cash flows 投资现金流 cash flow from investing 投资活动现金流 joint venture 合资企业 affiliate 分支机构 financing cash flows 筹资现金流 cash flows from financing 筹资活动现金流 time value of money 货币时间价值 simple interest 单利 debt instrument 债务工具 annuity 年金 future value 终至 present value 现值 compound interest 复利 compounding 复利计算 pricipal 本金 mortgage 抵押 credit card 信用卡 terminal value 终值 discounting 折现计算 discount rate 折现率 opportunity cost 机会成本 required rate of return 要求的报酬率 cost of capital 资本成本 ordinary annuity普通年金 interest coverage ratio 利息保障比率 dividend payout 股利支付率 contingent claim valuation 或有要求权估价 earnings before interest and taxes 息税前利润 promissory note 本票 cash flow coverage ratio 现金流量保障比率 contractual provision 契约条款 asset management ratios 资产管理比positive covenant 积极条款 secured deht担保借款 unsecured deht信用借款 creditworthiness 信誉 financial statement财务报表 profitability 盈利能力 viability 生存能力 solvency 偿付能力 annuity due 先付年金 financial ratio 财务比率 deferred annuity 递延年金 restrictive covenants 限制性条款 perpetuity 永续年金 bond indenture 债券契约 face value 面值 financial analyst 财务分析师 coupon rate 息票利率 liquidity ratio 流动性比率 nominal interest rate 名义利率 current ratio 流动比率 effective interest rate 有效利率 window dressing 账面粉饰 going-concern value 持续经营价值 marketable securities 短期证券 liquidation value 清算价值 quick ratio 速动比率 book value 账面价值 cash ratio 现金比率 marker value 市场价值 debt management ratios 债务管理比率 intrinsic value 内在价值 debt ratio 债务比率 mispricing 给……错定价格 debt-to-equity ratio 债务与权益比率 valuation approach 估价方法 equity multiplier 权益乘 discounted cash flow valuation 折现现金流量模型 long-term ratio 长期比率 undervaluation 低估 debt-to-total-capital 债务与全部资本比率 overvaluation 高估 leverage ratios 杠杆比率 option-pricing model 期权定价模型 率 par value 票面价值 accounts receivable turnover ratio 应收账款周转率 maturity value 到期价值 inventory turnover ratio 存货周转率 coupon 息票利息 inventory processing period 存货周转期 coupon payment 息票利息支付 accounts payable turnover ratio 应付账款周转率coupon interest rate 息票利率 cash conversion cycle 现金周转期 maturity 到期日 asset turnover ratio 资产周转率 term to maturity 到期时间 profitability ratio 盈利比率 call provision赎回条款 gross profit margin 毛利润 call price 赎回价格 operating profit margin 经营利润 sinking fund provision 偿债基金条款 net profit margin 净利润 conversion right 转换权 return on asset 资产收益率 put provision 卖出条款 return on total equity ratio 全部权益报酬率 indenture 债务契约 return on common equity 普通权益报酬率 covenant 条款 market-to-book value ratio 市场价值与账面价值比率 trustee 托管人 market value ratios 市场价值比率 protective covenant 保护性条款 dividend yield 股利收益率 negative covenant 消极条款 collateral 抵押品 collateral trust bonds 抵押信托契约 debenture 信用债券 bond rating 债券评级 current yield 现行收益 yield to maturity 到期收益率 default risk 违约风险 interest rate risk 利息率风险 authorized shares 授权股 outstanding shares 发行股 treasury share 库藏股 repurchase 回购 right to proxy 代理权 right to vote 投票权 independent auditor 独立审计师 straight or majority voting 多数投票制 cumulative voting 积累投票制 liquidation 清算 right to transfer ownership 所有权转移权 preemptive right 优先认股权 dividend discount model 股利折现模型 capital asset pricing model 资本资产定价模型 constant growth model 固定增长率模型 growth perpetuity 增长年金 mortgage bonds 抵押债券 本文来源：https://www.wddqw.com/doc/255f6b6eaf1ffc4ffe47ac68.html