英文版财务预算分析
财务管理英语知识
第一章财务管理总论Overview of Financial Man agement一、主要专业术语或概念中英文对照财务管理financial management财务管理的目标the goal of financial management关于企业财务目标的三种综合表述：利润最大化profit maximization (maximize profit)每股盈余最大化earnings per share maximization股东财富最大化stockholder (shareholder) wealth maximization利益相关者stakeholder股东stockholder/shareholder债权人creditor/bondholder顾客customer职工employee政府government股东价值的影响因素the factors that affect the stockholder value （2008注会财管教材P4图1-1）经营现金流量operating cash flows资本成本cost of capital销售及其增长/成本费用revenues and its growth/cost and expense资本投资/营运资本capital investment/working capital资本结构/破产风险/税率/股利政策capital structure/bankruptcy risk/tax rate/dividend policy经营活动operating activity投资活动investing activity筹资活动financing activity股东、经营者和债权人利益的冲突与协调Conflicts of interest between shareholders，managers and creditors and their reconciliationAn agency relationship(代理关系) exists whenever a principal (委托人) hires an agent（代理人）to act on their behalf。
财务预算英文模板
Bootstrapping- self investment Venture Capital Bootstrapping
2
3
4500
4500
Bank Loan
Grants Donations Total- Financing Activities
Increase (Decrease) in Cash Beginning Cash Balance ENDING CASH BALANCE (NEGATIVE)
YEAR 1 2 3 $9,500.00 Operating Activities $9,500.00 Net Profit (Loss)- from income statement $9,500.00 Add: Depreciation (NEGATIVE VALUE) Cash Flow from Operations (Net Profit-Depreciation) Total- Operating Activities Investing Activities (Loans to other Businesses) (Purchase Short Term Assets- trading securities etc.) (Purchase of Long Term Assets- stock, bond, etc.) Total- Investing Activities Financing Activities
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
财务英语(0002)
财务英语名词（中文）名词（英文）筹资管理financing management投资管理investing management直接投资direct investment间接投资indirect investment证券投资securities investment长期投资long-term investment (or Noncurrent investment)短期投资short-term investment (or temperorary investment)对内投资internal investment对外投资external investment利润（股利）分配管理profit and dividend distribution management利润最大化profit maximum资本利润率（每股利润）最大化Earnings per share maximum企业价值value of the enterprise财务预测financial prodiction财务决策financial decision财务预算financial budget财务控制financial control财务分析financial analysis所得税income tax流转税tax on commeodities in circulation 资源税tax on (natural) resources财产税property tax行为税tax on economic activities利率interest rate纯利率the real risk-free rate of interest 通货膨胀附加率inflation premium风险附加率risk premium资金的时间价值time value of money终值future value现值present value年金annuity预付年金annuity due永续年金indefinte annuity风险risk市场风险market risk企业特有风险unsystematic risk (or company-specific risk)经营风险operating risk财务风险financial risk报酬return投资报酬率return on investment (ROI)无风险报酬率return on risk free investment风险报酬率return on risk investment期望值expected rate of return方差variance标准差standard deviation标准差系数coefficient of variance成本性态分析cost behavior analysis本量利分析cost volume prfoit analysis (CVP analysis)变动成本variable cost固定成本fixed cost混合成本mixed cost高低点法high-low method散布图法scattered-points graphing method 一元直线回归法regression analysis method 技术测定法industrial engineering method 直接分析法direct analysis边际贡献contribution margin边际贡献率contribution margin rate变动成本率variable cost rate保本分析break-even analysis保利分析target profit analysis安全边际量safety margins安全边际额sales revenue on safey margins筹资决策financing decision吸收直接投资Absoption investment发行股票stock issuance发行债券bonds issuance融资租赁capital lease商业信用commercial trust or commercial credit销售百分比法Percentage on sales method每股价格price per share优先股筹资preferred stock financing留存收益retained earnings补偿性余额compensation balance名义利率nominal rate资本成本cost of capital资本结构capital structure资本成本率the cost of capital rate综合资本comprehesive capital边际资本成本marginal cost of capital经营杠杆operating leverage财务杠杆finance leverage综合杠杆comprehensive leverage资本结构的优化optimal captial structure项目投资project investment投资investment现金流量cash flows营业收入operating revenue固定资产fixed assets流动资金working capital付现成本（或经营成本） operating cost变动成本variable cost固定成本fixed cost折旧额及摊销额depreciation or amortization amount现金净流量net cash flows年现金流入量annual cash inflows年现金流出量annual cash outflows净利润net income沉落成本sunk cost机会成本opportunity cost净营运资金net working capital非贴现指标non-dicounting index净现值net present value净现值率the rate of net present value 现值指数present value index内含报酬率internal rate of return 投资风险risk of investment证券投资investment in securities 债券投资debt investment股票投资equtiy investment组合投资investment in portfolio 基金投资investment in funds委托买卖commisssion business债券的价值value of bonds股票的价值value of stocks系统性风险systematic risk市场风险market risk利率风险risk of interest rate购买力风险purchase power risk非系统性风险non-systematic risk行业风险industrial risk经营风险operating risk违约风险risk on default货币资金平均持有量precautionary balances of cash应收账款accounts receivable坏账成本bad-debt expense or cost信用政策credit policy现金折扣cash discount存货管理inventory management利润分配profit distribution股利分配dividend distribution现金股利cash dividend股票股利stock dividend股利宣告日dividend declaration date 股利发放日dividend payment date财务预算financial budget固定预算fixed budget弹性预算flexible budget增量预算incremental budget零基预算current period budget赤字预算unbalanced budget现金预算cash budget定期预算periodic budget滚动预算rolling budget销售预算sales budget生产预算production budget预计利润表budgeted income statement预计资产负债表budgeted balance sheet预计现金流量表budgeted statement of cashflows财务控制financial control价值控制valuation control综合控制comprehensive control责任中心responsibility centers成本中心cost center利润中心profit center投资中心investment center投资报酬率return on investment (ROI) 剩余收益residual value经济增加值economic value added内部转移价格transfer pricing市场价格market based transfer prices协商价格negotiated transfer prices双重价格the dual transfer pricing以“成本”做为内部转移价格cost based transfer prices标准成本法standard costing标准变动成本standard variable cost标准固定成本standard fixed cost差异分析variance analysis有利差异favorable variance不利差异unfavorable variance财务指标分析financial index analysis财务报表分析financial statement analysis 偿债能力debt solvency capacity营运能力operating capacity盈利能力profitability现金流cash flow比率分析法ratio analysis效率比率efficiency ratios结构比率the structural ratios相关比率relevant rations流动比率current ratio流动资产current assets货币资金curency and fund (or cash and its equivalent)短期投资short-term investment (or temporary investment)应收票据notes receivable应收账款account receivable预付账款account in advance其他应收款other receivables存货inventory待摊费用prepaid expense一年内到期的长期债权投资investment inbonds extinguished in the current year长期投资long-term investment固定资产fixed (or plant) assets固定资产原价original cost of fixed assets累计折旧accumulated depreciation固定资产净值net book value of fixed assets固定资产清理disposal of fixed assets固定资产减值损失fixed asset impairment loss在建工程construction in process无形资产及其他资产intangibles and other assets递延资产deferred assets长期待摊费用long-term prepaid expense 其他长期资产other long-term assets流动负债current liablities短期借款short-term bank loan应付票据note payable应付账款account payable预收账款unearned revenue其他应付款other payables应付工资salaries payable应付福利费wefare funds payable应交税金tax payable其他应交款other payables预提费用allownce for expenses一年内到期的长期负债long-term liability expired in the current year其他流动负债other current liablities长期负债long-term or noncurrent liablities长期借款long-term bank loan应付债券bonds payable其他长期负债other long-term liabilities所有者权益owner's equity实收资本paid - in capital资本公积capital reserve未分配利润undistributed profit主营业务收入revenue from major operations (usually sales revenue)主营业务成本cost of goods sold (or cost of sales)主营业务利润operating income其他业务利润other income营业费用selling expenses管理费用general and adminstrative expense财务费用financial (or interest) expense投资收益investment income (or income frominvestment)营业外收入gain (or other revenues)营业外支出loss (or other expenses or losses)税前利润pretax income (or net income before income tax)所得税income tax expense净利润net income (or net profit)流动比率current ratio速动比率quick ratio (or acid quick ratio, or acid test ratio)现金比率cash ratio资产负债率Debt to asset ratio产权比率Debt to equity ratio有形净值负债率Debt to tangible assets ratio 利息保障倍数times interest earned ratio 应收账款周转率Receivables turnover存货周转率inventory turnover流动资产周转率current assets turnover固定资产周转率fixed assets turnover总资产周转率total assets turnover销售毛利率gross profit to sales ratio销售净利率profit margin成本利润率profit to cost ratio总资产报酬率return on total assets净资产收益率return on equtiy (or net assets)资本保值增值率capital maintenance and increment ratio销售现金比率net operating cash flow to sales ratio每股营业现金净流量net operating cash flow per share净收益营运指数operating profit to net income ratio现金营运指数operating cash flow to operating profit ratio杜邦财务分析the Du Pont financial analysissystem沃尔比重评分法the Alexander Wall system。
财务英语小作文模板
财务英语小作文模板英文回答：1. Financial Reporting and Analysis。
Financial reporting and analysis is the process of communicating financial information to stakeholders, suchas investors, creditors, and management. This informationis used to make informed decisions about the company's financial health and future prospects.The main goal of financial reporting is to provide transparency and accountability to stakeholders. This is achieved by providing accurate and timely financial information that is presented in a clear and concise manner. Financial analysis is then used to interpret thisinformation and assess the company's financial performance and position.2. Financial Ratios。
Financial ratios are a powerful tool for financial analysis. They provide a way to compare a company's financial performance to itself over time or to other companies in the same industry. Financial ratios can be used to assess a company's liquidity, solvency, profitability, and operational efficiency.Some of the most common financial ratios include:Current ratio。
财务预算管理英文版
A)
responsibility accounting.
B)
contribution accounting.
C)
absorption accounting.
D)
operational budgeting.
Choosing the Budget Period
Operating Budget
1999
2000
Fairmont Inc. uses an accounting system that charges costs to the manager who has been delegated the authority to make decisions concerning the costs. For example, if the sales manager accepts a rush order that will result in higher than normal manufacturing costs, these additional costs are charged to the sales manager because the authority to accept or decline the rush order was given to the sales manager. This type of accounting system is known as:
Planning and Control
ቤተ መጻሕፍቲ ባይዱ
❖Planning -involves developing objectives and preparing various budgets to achieve these objectives.
财务管理财务分析中英文对照外文翻译文献
独资企业的资产也可以卖给其他公司,只要它还存在。经营者的寿命终止，那么独资企业的寿命终止，虽然资产经营可以通过经营者的继承人。
合伙企业
合伙企业是在两个或更多的人签订协议来经营业务，合伙是相似于个人独资企业，除了所有者替代经营者，这里是不止一个。事实上,有超过一个经营者,介绍了一些问题：谁说在日常经营业务吗？谁是承担经济责任(也就是说最终的责任,)为企业债务？如何分配企业收入? 如何产生纳税收入? 这些问题和合伙协议一起被解决,有些是通过法律进行解决。合伙协议描述损益在合伙人中如何都是分担，它详细企业管理责任。
图例。数学概念利用表格和插图在视觉上被仔细谨慎动态的描述。例如我们指出银行的资产负债增长率通过复利的方式，在数学上表示为次数和柱状图。
实用性。尽可能的，我们要通过实务例子提出的概念和数学公式。例如，我们首先提出财务分析要通过假设一个公司的简化财务报表。最后，你会学到基础的使用假设的公司数据，我们通过沃尔玛超市的数据来证明分析工具，真实的案例帮助我们更好的理解和记住主要的概念和工具。我们对本书中100个真实的公司的案例求积，你不会希望错过它们。考虑到本书案例和研究问题和难题，你将看到无数的真实公司数据。
通过对本书的学习，你将了解我们是如何理解财务的。我们所说的财务决策作为公司所做决策的一部分，不是一个被分离出来的功能。财务决策的做出协调了企业会计部、市场部和生产部。
无论企业的形式和规模如何，财务原理和财务工具均适用。就像对小规模的私营企业而言存在如何筹资的问题，大企业面临所有权和经营权分离时出现的代理问题。不管公司的规模和形式是如何的，公司财务管理的基本原理是一样的。例如，无论是独资企业做出的决策还是大企业做出的决策，今天一美元的价值都高于未来一美元的价值。
财务管理专业英语-PDF图书下载-刘媛媛-编-在线阅读-PDF免费电子书下载-第一图书网
财务管理专业英语_PDF图书下载_刘媛媛编_在线阅读_PDF免费电子书下载_第一图书网前言 A journey of a thousand miles begins with a single step. ——Chinese proverb The future is not what it used to be. ——Paul Valery 21世纪是一个竞争激烈、国际化的高科技时代，21世纪的高级专门人才要具备扎实的专业知识、较高的信息素养和能在专业领域用外语进行交流沟通的能力。
作为一名财务管理专业教师，近几年来，我一直采用国外原版教材从事财务管理专业和非财务管理专业的财务管理课程的双语教学。
我深切体会到，虽然学生已经系统学习了大学基础英语，但由于缺乏专业英语基础，财务管理双语课程的教学效果并不尽如人意。
因此，很有必要在财务管理专业教学中设置财务管理专业英语课程。
财务管理专业英语教学，作为从基础英语教学向专业课双语教学过渡的桥梁，是财务管理专业学生从基础英语学习向专业领域英语应用过渡的不可或缺的中间环节。
要对学生进行财务管理专业英语素养的培养，一本合适的财务管理专业英语教材就成为至关重要的因素。
本书从财务管理专业培养目标出发，力求成为一本实用的财务管理专业英语教材，并采用有助于提高学生专业知识和实际运用能力的编写形式，以期能使学生成为满足日益激烈的国际竞争和频繁的国际交流需求的高素质财务管理人才。
本书按财务管理专业主干课程的架构分为12个专题，分别介绍财务管理各个方面的专业英语基础知识。
每一专题均先以“名人名言”和“微型案例”开始，以激发学生的兴趣去主动获取知识、开阔视野。
正文尽量体现财务管理专业的基本理念与核心内容，每一专题还设有“知识扩展”、“相关网址”等，进一步丰富了教学内容。
本书为财务管理专业的学生编写，采用的是导读式的教材风格，而非包罗万象的财务辞典。
根据多年教学经验，我建议财务管理专业英语教师在使用本教材时，除了教会学生如何阅读专业英语文献、掌握专业英语术语和翻译的技巧之外，最主要的任务是培养学生把所学到的专业知识转化为财务管理专业英语的实际运用能力。
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Purpose of Spreadsheet:
Required Inputs:
You will need to collect financial statements for several reporting periods. If you
want to benchmark the performance against the industry, then you will also need
to collect industry averages. The spreadsheet is setup to capture five reporting
periods (annual, quarterly, monthly). All input fields are highlighted in yellow.
For best results, SEC Filings are suggested since these reports provide more
detail than published financial statements.
Note: A small red triangle in the upper right corner of a cell indicates that a comment has
been inserted. Point your mouse over the cell and the comment will appear.
If a cell appears in red, this indicates a warning concerning a calculation.
Worksheets:
This spreadsheet consists of the following worksheets, divided into three sections:
A) Input Worksheets for financial analysis using historical data:
Purpose
Worksheet Title
2General Input Enter general information here - used on several worksheets.
3Balance Sheet Enter comparative balances sheets for up to five periods.
4Income Statement Enter comparative income statements for up to five periods.
5Cash Flow Statement Enter comparative cash flow statements for up to five periods.
Caution: If you enter less than five years of historical information, certain worksheet
formulas may have to be revised.
B) Output Worksheets for evaluating financial performance:
6Key Financial Data Calculates key financial information for further analysis.
7Ratio Analysis Calculates a series of ratios for further analysis.
8Benchmark Analysis Compare ratio analysis to industry averages.
9Horizontal Analysis Horizontal analysis with corresponding trend lines.
10Vertical Analysis Common size financials in percentages and graphs.
C) Pro Forma / Forecasted Financials for Budgeting:
11Pro Forma - Simple Set of pro forma financials using simple assumptions
12Pro Forma - Regression Set of pro forma financials using linear trending
13Pro Forma - Exponential Set of pro forma financials using exponential smoothing
14Scenario Analysis Example of Scenario Analysis and Goal Seek Analysis
15Budget Analysis Preliminary budget analysis
16Final Budgets Set of budgets per various assumptions and forecasts.
Note: Some additional worksheets (Answer Reports 1 & 2) may appear in the spreadsheet
due to the running of Solver.
Macros:
No macros have been used in this spreadsheet to give everyone some assurance that no viruses
are contained in the spreadsheet. However, you are free to add your own macros to save time.
Tools > Macro > Record New Macro
Excel Functions:
This spreadsheet uses certain financial functions (such as =TREND) which might not be
found in your version of Microsoft Excel. To take full advantage of financial and statistical
functions, you should install the Add On package titled: Analysis TookPak. Go to the main
tool bar, select Tools => Add-Ins => check the Analysis TookPak option, insert your
Excel CD and install the Analysis ToolPak. Also, you might want to install the Solver
Add-in since this is useful for solving special forecasting issues (such as finding the
optimal exponential factor).
Compatibility:
This spreadsheet was created with Microsoft Excel 2000. Older versions of Excel (such as 97)
may not be compatible with this spreadsheet.
Corrections:
With any “attempt” to build an Excel Model, I can easily make some mistakes.
So if you have suggestions to make the model better, drop me an email
and I’ll be glad to improve the financial model. My email address is:matt@
ed on several worksheets. s for up to five periods. ents for up to five periods. ments for up to five periods. certain worksheet
n for further analysis.
ding trend lines.
ages and graphs.
mple assumptions
xponential smoothing Goal Seek Analysis tions and forecasts.。