英文财务管理的概念
财务管理专业英语翻译完整
财务管理专业英语翻译(优质文档，可直接使用，可编辑，欢迎下载）1、Financial management is an integrated decision—making process concerned with acquiring, financing，and managing assets to accomplish some overall goal within a business entity。
财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程.2、Making financial decisions is an integral part of all forms and sizes of businessorganizations from small privately-hold forms to large publicly—traded corporations.做财务决策对于所有形式和规模的商业组织，无论是小型私人公司还是大型股份公开交易的公司来说，都是不可分割的一部分。
3、In today’s rapidly changing environment，the financial manager must have the flexibilityto adapt to external factors such as economic uncertainty，global competition, technological change，volatility of interest and exchange rates，changes in laws and regulations, and ethical concerns。
在当今瞬息万变的环境中，财务经理必须具备足够的灵活性以适应外部因素,如经济的不确定性、国际竞争、技术变革、利息波动、汇率变动、法律法规变化以及商业道德问题。
财务管理分析必备—中英文对照
流程卓越
定义：“流程卓越”是指企业在最低成本、给客户带来最少不便的
情
况下，向客户提供标准化的、简捷的、可靠的产品和服务。 “流程卓越”需要优化企业从采购到分销整个增值链中的每
一
环节，并瞄准广阔的市场。
基本认知：
以最低成本创造最大价值的理念
“流程卓越” ．以最低的价格提供最满足需求的产品 不会：
．因为价格低而提供低质量的产品
负债 Liability
贷款B Loan
负债 Liability
客户存款A Client Deposit
所有者权益 Owner’s Equity
所有者权益 Owner’s Equity
收入 Revenue
A的利息收入 Interest Income
收入 Revenue
B的利息收入 Interest Income
现 金
投 资
原 材 料
存货
人 工 及 服 务
材料
股 东
应付
固定资产
供 应 商
企业经济本质
• 资金流转和增值过程 Capital rotation & value creation process • 资金流转典型环节及机会/陷阱 Capital rotation & management opportunities • 企业价值取向特征 Company value proposition • 资本投入及资本扩张形式 Capital injection & expansion pattern
报告需求 Reporting Requirements 呈现的内容 Detail Presented
对于产品成本\收入\利润需要更具体 的数据
英文财务管理的概念
财务管理的概念：Concerns the acquisition, financing, and management of assets with some overall goal in mind. Investment decisions，Financing decisions，Asset management decisions。
The Goal of the Firm：Maximization of Shareholder Wealth：Value creation occurs when we maximize the share price for current shareholders.公司组织形式：Sole Proprietorships：Advantages：Simplicity，Low setup cost，Quick set up，Single tax filing on individual form。
Disadvantages：Unlimited liability，Hard to raise additional capital，Transfer of ownership difficulties，Partnerships (general and limited) Advantages：Can be simple，Low setup cost, higher than sole proprietorship，Relatively quick setup，Limited liability for limited partners。
Disadvantages：Unlimited liability for the general partner，Difficult to raise additional capital, but easier than sole proprietorship，Transfer of ownership difficultiesCorporations ：Advantages：Limited liability，Easy transfer of ownership，Unlimited life，Easier to raise large quantities of capital。
中英文对照,专业名词,财务成本管理(完整版)
PART I Fundamentals to Financial Management第一部分财务管理导论Section I Fundamentals to Financial Management第一节财务管理概述1。
profit maximization＊利润最大化1—1 EPS maximization* 每股收益最大化【讲解】EPS, earnings per share 每股收益1-2 Maximization of shareholders wealth＊股东财富最大化e.g。
Shareholder wealth maximization is a fundamental principle of financial management。
In financial management we assume that the objective of the business is to maximize shareholder wealth。
This is not necessarily the same as maximizing profit。
【讲解】（1）maximization[,mæksimai'zeiʃən］n。
最大化，极大化（2）minimization [,minimai’zeiʃən，—mi’z—]n。
最小化(3）maximize[’mæksɪmaɪz］v. 最大化，取……最大值，达到最大值（4)minimize ['mɪnɪmaɪz］ v. 最小化（5)minimum n。
最小值，最小量 adj.最小的，最低的（6)maximum n. 极大，最大限度，最大量 adj。
最高的，最多的（7）the same as 和……一样,与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。
在财务管理中我们假定企业的目标就是实现股东财富最大化。
国际财务管理
国际财务管理国际财务管理一、名词解释5*5分1、国际收支（the balance of payments) P64The balance of payments can ba formally defined as the statistical record of a country’s international transactions over a certain period of time presented in the form of double-entry bookkeeping.国际收支的正式定义为：以复式记账的形式、对一个国家在某一时期内的国际经济交易所做的统计记录。
2、期货（option）P180An option is a contract giving the owner the right,but not the obligation,to buy or sell a given quantity of an asset at a specified price at some time in the future.(like a futures or forward contract,an option is a derivative,or contingent claim ,security.) 期货是一种合约，它赋予所有者一种选择的权利（而不是义务），即拥有在未来一定时间内以一定的价格出售或购买一定数量的标的物的权利。
3、欧洲债券(Eurobond）P307A Eurobond issue is one denominated in a particular currency but sold to investors in national capital markets other than the country that issued the denominating currency.欧洲债券是指以某国货币为标价，但在该货币的发行国以外的资本市场上出售给投资者的债券。
英文财务管理(1)
英文财务管理(1)
Course content
The final section of book consist of five chapters that deal with financial forecasting, derivatives and risk management, multinational financial management, hybrid financing vehicles, and mergers(财务预测， 衍生工具和风险管理，跨国财务管理，混合融资 工具以及合并)。
企业、公司:（firm business enterprise company corporation venture）
英文财务管理(1)
Organization of the Financial Management Function: Figure 1-1
Board of Directors
President(CEO)
英文财务管理(1)
Chapter 1 Goals and Governance of the Firm Topics Covered： w Investment and Financing Decisions w What is a Corporation? w Who Is The Financial Manager? w Goals of the Corporation w Careers in Finance
关于财务管理的英文单词
关于财务管理的英文单词IntroductionFinancial management is a crucial aspect of running a business or managing personal finances. Understanding the vocabulary related to financial management is essential for effective communication and decision-making in this field. In this document, we will explore a comprehensive list of English words that are frequently used in the context of financial management.Basic Financial Terminology1.Assets: Resources owned by an individual or business, such as cash, investments, or property.2.Liabilities: Debts or financial obligations owed by an individual or business, including loans, credit card debt, or mortgages.3.Equity: The value of an individual’s or business’ assets minus its liabilities. It represents the ownership interest in a company.4.Income: The money earned from various sources, such as salaries, investments, or business revenue.5.Expenses: The costs incurred by an individual or business, including rent, utilities, salaries, and other operational expenses.6.Budget: A financial plan that outlines expected income and expenses over a specific period. It helps individuals and businesses manage their finances and achieve their financial goals.Financial Statements7.Balance Sheet: A financial statement that provides a snapshot of an indi vidual’s or business’ financial condition, showing assets, liabilities, and equity at a specific point in time.8.Income Statement: Also known as a profit and loss statement, it shows an individual’s or business’ revenue, expenses, and net profit or loss over a specific period. It helps evaluate performance and profitability.9.Cash Flow Statement: A statement that tracks the movement of cash into and out of an individual’s or business’ accounts over a specific period. It helps analyze liquidity and cash management.Financial Analysis10.Ratio Analysis: The process of evaluating financial statements using various ratios to assess an individual’s or business’ performance, liquidity, profitability, and solvency.11.Return on Investment (ROI): A metric used to evaluate the profitability of an investment. It measures the return or gn on an investment relative to the cost of the investment.12.Gross Margin: The difference between revenue and the cost of goods sold, expressed as a percentage. It indicates how efficiently a company produces its goods or services. Present Value (NPV): The present value of cash inflows minus the present value of cash outflows over a specific period. It helps individuals and businesses determine the profitability of an investment.14.Break-Even Point: The level of sales at which total revenue equals total expenses. It indicates the minimum level at which a business must operate to avoid losses.15.Risk Management: The process of identifying, assessing, and prioritizing risks in order to minimize their impact on financial goals. It involves developing strategies to mitigate risks and protect assets. Investment and Financial Instruments16.Stocks: Represent ownership in a company and are traded on stock exchanges.17.Bonds: Debt instruments issued by governments or corporations. Investors lend money to the issuer in exchange for regular interest payments and the return of the principal amount at maturity.18.Mutual Funds: Investment vehicles that pool money from multiple investors to invest in a diversified portfolio of stocks, bonds, or other securities.19.Diversification: Spreading investments across different assets or asset classes to reduce risk.20.Derivatives: Financial contracts whose value is derived from an underlying asset, such as options, futures contracts, or swaps. They are used to manage risk or speculate on price movements.ConclusionThis document has presented a comprehensive list of English words related to financial management. Understanding these terms is essential for effectively managing personal finances or running a business. Constant learning and staying updated with financial terminology can help individuals and businesses make informed decisions and improve their financial well-being.。
财务管理第一章双语
财务管理第一章双语在当今复杂多变的商业世界中，财务管理无疑是企业运营的核心之一。
无论是大型跨国公司还是小型创业企业，有效的财务管理都是实现可持续发展和盈利的关键。
这一章，我们将以双语的形式来探索财务管理的一些基础概念和重要原则。
首先，让我们来明确一下什么是财务管理（Financial Management）。
简单来说，财务管理就是对企业资金的筹集、使用、分配等活动进行规划、控制和决策的过程。
它的目标是实现企业价值最大化，这意味着要在保证企业财务稳健的同时，尽可能地提高资金的使用效率和盈利能力。
资金的筹集（Financing）是财务管理的首要环节。
企业可以通过多种途径获取资金，比如发行股票（Issuing Stocks）、债券（Bonds），或者从银行贷款（Bank Loans）。
每种筹资方式都有其特点和成本。
股票筹资可以为企业带来永久性的资金，但可能会稀释原有股东的控制权；债券筹资需要按时支付利息和本金，但成本相对较低；银行贷款则通常审批流程较快，但利息和还款条件可能较为苛刻。
在选择筹资方式时，企业需要综合考虑自身的财务状况、市场环境和发展战略。
资金的使用（Use of Funds）也是至关重要的。
企业需要将筹集到的资金合理地分配到不同的项目和业务中，以获取最大的回报。
这就涉及到投资决策（Investment Decisions）。
投资可以分为长期投资（LongTerm Investments）和短期投资（ShortTerm Investments）。
长期投资如购置固定资产、开展新的业务项目等，需要进行深入的可行性研究和风险评估；短期投资如购买短期理财产品、进行应收账款保理等，则更注重资金的流动性和收益性平衡。
在资金的分配（Distribution of Funds）方面，企业需要决定如何将盈利分配给股东和用于企业的再发展。
常见的分配方式有现金股利（Cash Dividends）和股票股利（Stock Dividends）。
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财务管理的概念：Concerns the acquisition, financing, and management of assets with some overall goal in mind. Investment decisions，Financing decisions，Asset management decisions。
The Goal of the Firm：Maximization of Shareholder Wealth：Value creation occurs when we maximize the share price for current shareholders.公司组织形式：Sole Proprietorships：Advantages：Simplicity，Low setup cost，Quick set up，Single tax filing on individual form。
Disadvantages：Unlimited liability，Hard to raise additional capital，Transfer of ownership difficulties，Partnerships (general and limited) Advantages：Can be simple，Low setup cost, higher than sole proprietorship，Relatively quick setup，Limited liability for limited partners。
Disadvantages：Unlimited liability for the general partner，Difficult to raise additional capital, but easier than sole proprietorship，Transfer of ownership difficultiesCorporations ：Advantages：Limited liability，Easy transfer of ownership，Unlimited life，Easier to raise large quantities of capital。
Disadvantages：Double taxation，More difficult to establish ，More expensive to set up and maintain。
5c系统：Five Cs of Credit1 Character – willingness to meet financial obligations2 Capacity – ability to meet financial obligations out of operating cash flows3 Capital –financial reserves（储备）4 Collateral – assets pledged as security5 Conditions –general economic conditions related to customer’s businessPBP的优缺点：Strengths:1 Easy to use and understand2Can be used as a measure of liquidity3Easier to forecast ST than LT flowsWeaknesses:1Does not account for TVM2Does not consider cash flows beyond the PBP3Cutoff period is subjectiveIrr的优缺点：Strengths:1Accounts for TVM2Considers all cash flows3 Less subjectivityWeaknesses:1 Assumes all cash flows reinvested at the IRR2Difficulties with project rankings and Multiple IRRsNpv的优缺点：Strengths:1Cash flows assumed to be reinvested at the hurdle rate.2Accounts for TVM.3Considers all cash flows.Weaknesses:May not include managerial options embedded in the projectPI的优缺点：Strengths:1Same as NPV2Allows comparison of different scale projectsWeaknesses:1Same as NPV2Provides only relative profitability3Potential Ranking Problems风险与报酬：Risk: The variability of returns from those that are expected.Systematic Risk is the variability of return on stocks or portfolios associated with changes in return on the market as a whole.Risk factors that affect a large number of assets,Also known as non-diversifiable risk or market risk,Includes such things as changes in GDP, inflation, interest rates, etc.Unsystematic Risk is the variability of return on stocks or portfolios not explained by general market movements. It is avoidable through diversification.Risk factors that affect a limited number of assets,Also known as unique risk and asset-specific risk,Includes such things as labor strikes, part shortages, etc.Return:Income received on an investment plus any change in market price, usually expressed as a percent of the beginning market price of the investment.1There is a reward for bearing risk 2The greater the potential reward, the greater the risk 3This is called the risk-return trade-off.Systematic Risk Principle:There is a reward for bearing risk;There is not a reward for bearing risk unnecessarily;The expected return on a risky asset depends only on that asset’s systematic risk since unsystematic risk can be diversified away.Motives for Holding Cash1Transactions Motive -- to meet payments arising in the ordinary course of business2 Speculative Motive-- to take advantage of temporary opportunities3 Precautionary Motive-- to maintain a cushion or buffer to meet unexpected cash needs Variables in Marketable Securities Selection1. Interest Rate (or Yield) Risk：The variability in the market price of a security caused by changes in interest rates.2 Maturity：Refers to the remaining life of the security.3 Safety：Refers to the likelihood of getting back the same number of dollars you originally invested (principal).4Marketability (or Liquidity)：The ability to sell a significant volume of securities in a short period of time in the secondary market without significant price concession.。