公司理财罗斯专业词汇整理
InVeStment decision:投资决策
FinanCing decision:筹资决策
CaPital budegt ing decisi on:资本预算决策
Tan gible assets:有形资产
Intan gible assets:无形资产
Debt financing:债务资金、债务筹资EqUity financin g:权益资金、权益筹资CaPitaI structure:资本结构
Corporation:公司
StOCkholder/Shareholder:股东finan cial Stateme nts:财务报表Shareholders:股东
Stakeholders:利益相关者
PrOfit maximizati on:利润最大化
Principal:委托人
Agency problem:代理问题
Creditor:债权人
Takeover:接管
Finan cial in StitUti ons:金融机构
Financial system:金融系统
Intermediary:中介
Real assets:实物资产
Stock market:股票市场
Primary market: 初级市场
SeCondary market:二级市场
Bond market: 债券市场
CaPitaI market:资本市场
Money market: 货币市场
Options:期权
Derivatives:衍生金融工具
Risk-averse:风险厌恶型
Risk-tolerant:风险容忍型
Cost of capital:资本成本
SUPeriOr rate of return: 超额收益率EXPeCted rate of return: 期望收益率OPPOrtUnity cost:机会成本
Corporate bond:公司债
FUtUre value:终值、未来价值
CompoUndinterest:复禾U
SimPIe interest:单禾U
PreSe nt value:现值
DiscoUnted CaSh flow: 折现现金流
DiSCOUnted rate:折现率、贴现率
DiSCOUnted factor:折现系数
MUltiPle CaSh flow: 多重现金流
Installment:分期付款
Deposit:存款
AnnUity:年金
PerPetuity:永续年金
AnnUity due:预付年金
DeIayed PerPetuity: 递延永续年金
OrdinaryannUity:普通年金
Deferred annuity:递延年金
Inflation:通货膨胀
ConSUmer PriCe index (CPI):消费者物价指数
Nominal interest rate: 名义利率
Real interest rate:实际利率
Net PreSe nt value:净现值
OPPOrtU nity cost of capital: 资金的机会成本
MUtUaIIy exclusive projects: 互斥项目
PaybaCk period:投资回收期
In ternal rate of return (IRR):内含报酬率
CaPitaI ratio ning:资本限额、资本约束
Soft rati oning:资本的软约束
Hard rationing:资本的硬约束
PrOfitabiIity in dex:盈利能力指数
InCremental CaSh flows: 增量现金流量
SUnk cost:沉没成本
Working capital:营运资本
CaPitaI inVeStment:资本投资
In VeStme nt in worki ng CaPitaI: 营运资本投资
CaSh flow from OPeratiO ns:营业现金流量、经营活动所产生的现金流量
CaSh expe nses:付现成本
After-tax profit:税后净利润
TaX ShieId:税盾效应
Straight-I ine depreciatio n:直线折旧法
MOdified accelerated cost recovery SyStem (MACRS): 修正的加速成本收回制度SaIVage value:残值
PerCe ntage return:收益率
DiVide nd yield: 股利收益率
CaPitaI gain:资本利得
CaPitaI loss:资本损失
Real rate of return:实际收益率
Nomi nal rate of return:名义收益率
Inflation rate:通胀率
Market index:市场指数
Dow JoneSlndustrial Average:道琼斯工业股票平均价格指数
Stan dard & Poor 'composite in dex:标准普尔综合指数
MatUrity premium:期限溢价
RiSk premium: 风险溢价
market portfolio:市场组合
Varia nce:方差
Standard deviation:标准差
AVerage return:平均收益率
DiVerSifiCati on:分散投资
Portfolio:投资组合
Un ique risk or diversifiable risk: 特有风险或可分散风险
Market risk or SyStematiC risk: 市场风险或系统风险
TrUe value:真实价值
EffiCie nt CaPitaI market:有效资本市场
COmmerCiaI paper:短期融资券、商业票据
TreaSUry stock:库藏股
ISSUed shares:已发行股票
OUtSta ndi ng shares:流通在外股票
AUthOriZed Share capital: 法定股本
Par value:面值
AdditiO nal paid-in CaPitaI or CaPitaI surplus: 附加实缴资本或资本公积Reta ined earnin gs:留存收益
OUtSide directors:外部董事
MajOrity voti ng:多数表决投票制度
CUmUIatiVe Voti ng:累积投票权
Proxy Contest:代理权争夺
Preferred stock:优先股
Net worth:净值、资本净值
Floating-rate Preferred:浮动利率优先股
CoUnterbalance:使平衡，抵销
Floating interest rate: 浮动利率
Prime rate:最优惠利率
Londonin terba nk Offered rate (LIBOR): 伦敦银行同业拆借利率
FUn ded debt:长期债务
SinkingfUnd:偿债基金
Callable bond:可赎回债券
SUbOrdinated debt:次级债券或后偿债务
SeCUred debt:有抵押债务或有担保债务
DefaUIt risk:违约风险
Eurodollars: 欧洲美元
Warrant:认股权证
ConVertibIe bond:可转换债券
Con VertibIe Preferred stock: 可转换优先股
Intern ally gen erated fun ds: 内部资金
Finan cial deficit:财务赤字
In come Stateme nt:禾U润表
Common-SiZe inCome Statement:共同尺度利润表、百分率利润表BaIa nce sheet:资产负债表
Common-SiZe bala nce sheet:共同尺度资产负债表
LeVerage ratios:负债比率、杠杆比率
Financial leverage:财务杠杆
Lon g-term debt ratio:长期负债比率
Lon g-term debt-equity ratio: 长期债务权益比
Total debt ratio:资产负债率
TimeS interest earned ratio: 已获禾利息倍数
CaSh COVerage ratio:现金流偿债能力比率
LiqUidity ratio: 变现能力比率
Net worki ng CaPitaI to total assets ratio: 净营运资本占总资产比
CUrrent ratio:流动比率
QUiCk (or acid-test) ratio:速动比率或酸性测试比率
CaSh ratio:现金比率
MarketabIe SeCUrities:有价证券
ASSet turnover ratio: 资产周转率
AVerage collect ion period: 平均收账期
InVentorytUrnoVer ratio: 存货周转率
PrOfitabiIity ratios:盈利能力比率
PrOfit margin:销售净利率、利润边际
OPerati ng PrOfit margin: 营业禾U润率
RetUrn On assets (ROA):总资产收益率
RetUr n On equity (ROE):净资产收益率
PayOUt ratio:股利支付率
Plowback ratio:留存收益率
Lon g-term debt ratio:长期负债比率
Lon g-term debt-equity ratio: 长期债务权益比
Total debt ratio:资产负债率
TimeS interest earned ratio: 已获禾禾息倍数
Interest cover ration:利息保障倍数
CaSh COVerage ratio:现金流偿债能力比率
DU Pont system:杜邦财务分析体系
ROA:总资产收益率
ROE:净资产收益率
CreditOr债权人
DefIatiOn通货紧缩
EXPe nses 费用
Financial Statement 财务报表
Financial activities 筹资活动
LiabiIitieS 负债
NegatiVe CaSh flow 负现金流量
OPerating activities 经营活动
OWnerS equity 所有者权益
Part nership合伙企业
PoSitiVe CaSh flow 正现金流量Retained earning 留存禾U润ReVenUe 收入Sole PrOPrietOrShiP 独资企业Solvency清偿能力
财会名词汉英对照表
（1）会计与会计理论
会计accoUnting
决策人DeCiSiOn Maker 投资人InVeStOr
股东Shareholder
债权人CreditOr
流动资产CUrrent assets 流动负债CUrrent LiabiIitieS 长期负债Lon g-term LiabiIitieS 投入资本Contributed CaPitaI 留存收益Reta ined Earning
应收帐款AccoUnt receivable 应收票据Note receivable 起运点交货价 F.O.B ShiPPi ng poi nt
目的地交货价 F.O.B dest in ation poi nt
商业折扣Trade discoUnt 现金折扣CaSh discou nt 销售退回及折让Sales return and allowa nce
坏帐费用Bad debt expe nse 备抵法Allowance method 备抵坏帐Bad debt allowa nce 出票人Maker 受款人Payee 本金Principal 利息率Interest rate 到期日MatUrity date 本票PrOmiSSOry note 贴现DiSCOUnt 背书Endorse
拒付费ProteSt fee
(4)存货
存货InVentory
商品存货MerCha ndise inventory 产成品存货Fini Shed goods inventory 在产品
存货Work in PrOCeSS inventory 原材料存货RaW materials inven tory 市价MarketVaIUe
重置成本RePIaCement cost
可变现净值Net realizable value
上限UPPer limit
下限Lower limit
毛利法Gross margin method 零售价格法RetaiI method 成本率Cost ratio
(5)长期投资
长期投资Lon g-term in VeStme nt 长期股票投资In VeStme nt on StOCkS
长期债券投资In VeStme nt OnbondS
成本法Cost method 权益法EqUity method 合并法ConsolidatiOn method 股利宣布日DeCIaratiO n date 股权登记日Date of record 除息日Ex-divide nd date 付息日Payme nt date 债券面值FaCe value, Par value 债券折价Disco UntonbondS 债券溢价PremiUm OnbondS 票面利率Contract interest rate, Stated rate 市场利率Market in terest ratio, EffeCtiVe rate 普通股Com mon Stock 优先股Preferred Stock 现金股利CaSh divide nds 股票股利Stock divide nds 清算股利J LiqUidat ing divide nds 到期日MatUrity date 到期值MatUrity value
（6）固定资产
固定资产PIant assets Or FiXed assets
原值Original value
预计使用年限EXPeCted USefUI life 预计残？nbsp;EStimated residual value 折旧费用DePreCiati On expe nse 累计折旧ACCUmUIated depreciatiOn 帐面价值Carrying value 应提折旧成本DePreCiatiO n cost 净值Net value 在建工程Con StrUCti On-i n-process 磨损Wear and tear 过时Obsolescence
直线法Straight-Iine method （SL）
工作量法Un its-of-production method （UOP）力口速折旧法ACCeIerated depreciati On method 双倍余额递减法Double-declining balance method （DDB）
年数总和法SUm-Of-the-years-digits method （SYD）
以旧换新Trade in
经营租赁OPerating lease
融资租赁CaPital lease
廉价购买权Bargain PUrChaSe optiOn （ BPO）资产负债表外筹资Off-bala nce-sheet financing 最低租赁付款额Mi nimum lease Payme nts
（7）无形资产
无形资产Intan gible assets 专利权Patents
商标权Trademarks, Trade names 著作权COPyrightS
特许权或专营权Fran ChiSeS
商誉Goodwill
开办费OrganiZatiOn cost 租赁权LeaSehold 摊销AmOrtiZatiOn
（8）流动负债
负债LiabiIity
流动负债CUrrent liability 应付帐款Account PayabIe 应付票据NoteS PayabIe 贴现票据DiSCoU nt notes
长期负债一年内到期部分CUrre nt maturities of Ion g-term liabilities
应付股利DiVide nds Payable
预收收益PrePayme nts by CUStOmerS
存入保证金RefUn dable deposits
应付费用ACCrUaI expe nse
增值税value added tax
营业税BUSiness tax
应付所得税In come tax PayabIe
应付奖金BonU SeS PayabIe
产品质量担保负债EStimated liabilities Un der PrOdUCt Warra nties
赠品和兑换券PremiUms, coup OnSand trad ing StamPS 或有事项Con ti ngency 或有负债Contingent
或有损失Loss Con ti ngen CieS
或有利得GainContingen CieS
永久性差异Perma nent differe nce 时间性差异Timi ng differe nce 应付税款法TaXeS PayabIe method
（9）长期负债
长期负债Lon g-term LiabiIitieS 应付公司债券BondS PayabIe
有担保品的公司债券SeCUred BondS
抵押公司债券Mortgage BondS
保证公司债券GUara nteed Bon ds
信用公司债券Debe nture BondS
一次还本公司债券Term BondS
分期还本公司债券SeriaI BondS
可转换公司债券Con VertibIe Bon ds
可赎回公司债券Callable BondS
可要求公司债券RedeemabIe BondS
记名公司债券RegiStered BondS
无记名公司债券Coup OnBondS
普通公司债券Ordi nary BondS
收益公司债券In come BondS
名义利率，票面利率Nomi nal rate
实际利率ACtUaI rate 有效利率EffeCtiVe rate 溢价PremiUm 折价DiscoUnt 面值Par value