中英文对照,专业名词,财务成本管理

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财务管理常用术语(英汉对照)

Business cycle (of a firm) (1) 经营周期从权益资本，筹集新债务，和通过资产收购来增长业务的一系列事件，这样，又开始一个新的周期。
Business risk (1,5,10,11) 经营风险经济风险和营业风险的累积影响，来源于公司不可能知道目前投资和营业活动 /决策的确定结果。
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公经理人员财务管理—创造价值的过程
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作为发行证券公司的代理人尽最大努力销售证券的一种证券分销方式。 Beta (coefficient) (10) ß系数基于一种私人股票的回报率变化相对于股票市场指数回报率变化的敏感性的风险测量工具。与系统风险，市场风险，不可分散风险，和相对风险同义。 Bid-ask spread (13) 买卖价差买价与卖价之间的差额。 Bid price (13) 买价市场交易者愿意购买的价格。 Bidder (12) 投标商在收购中，想购买另一家公司全部或部分股份的公司。 Bond (9) 债券说明债权人与发行公司之间关系和规定资金借入和偿还的条件和条款的一种负债证券。 Bond market (9) 债券市场发行和交易债券的市场。 Bond rating (9) 债券等级评定由代理机构 (例如标准普尔和莫迪投资服务公司 )评定的等级以提供一种债券信用风险的估计。 Bond value (9) 债券价值债券预期现金流序列以与现金流序列的风险相联系的贴现率折现的现值。 Bond value of a convertible bond (9)可转换债券的债券价值如果可转换债券没有转换选择权的价值。 Bonding costs (11) 债券发行成本贷款人对管理灵活性设置限制性条款导致的成本 (由股东承担 )。 Book value of asset (2) 资产的账面价值资产在公司资产负债表中列示的价值。 Book value of equity (1,2) 所有者权益的账面价值 Book value multiple (12) 账面价值乘数股价除以每股权益账面价值。与 price-to-book ratio同义。用于公司价值估计。 Bookrunner (9) 发起人 Bottom line (2) 净收益 Brokers (9) 经纪人不拥有证券，代表第三方进行证券交易的个人或机构。 Business assets (5) 营业资产营运资本需求加净固定资产。

财务行业术语英汉文对照

财务行业术语英汉文对照Words & Phases 单词与术语1.会计Accounting财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA (Certified Public Accountant) 2.工作内容Job Description成本核算与月结cost accounting and monthly balance成本相关报表编制与分析cost related statement preparation and analysis 资产管理及定期资产盘点asset management and periodic asset inventory 产品定额分析product quota analysis产品结构分析product structure analysis产品订单分析与核查product order analysis and verification账务处理accounting treatment存货资产管理management of inventory assets 挂账buyer buying on credit采购价格维护purchase price maintenance供应商往来对账account checking with suppliers 发票管理invoice management日常费用的报销daily reimbursement日常现金收支及盘点daily cash payment and inventory编制日报statement preparation of daily report银行存款余额调节表bank reconciliation。

财务术语中英文对照大全

财务术语中英文对照大全一、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财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate—entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity（Going—concern) Assumption 会计分期假设Time—period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full—disclosure （Reporting）Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long—term Liabilities投入资本Contributed Capital留存收益Retained Earning————----—--—-——--——————-——-——-——--——----——-———-----—-—--——-—二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System帐户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记帐Journal总分类帐General Ledger明细分类帐Subsidiary Ledger试算平衡Trial Balance现金收款日记帐Cash receipt journal现金付款日记帐Cash disbursements journal销售日记帐Sales Journal购货日记帐Purchase Journal普通日记帐General Journal工作底稿Worksheet调整分录Adjusting entries结帐Closing entries———-——--—-———-———--—-—--——-------—----—-—-—-—---—--—------三、现金与应收帐款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check（cheque)银行对帐单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收帐款Account receivable应收票据Note receivable起运点交货价F.O。

财务管理精要术语中英对照

财务管理精要术语翻译对照目标现金分配水平 target cash distribution level执行期权 exercise options投入权益数 book equity税前利润 pre-tax income应用的税率 applicable tax权益回报率 ROE息税前利润 EBIT财务杠杆 financial leverage)财务风险 financial risk)经营盈亏平衡 (operating breakeven)经营杠杆 operating leverage投入成本的波动性(input cost variability)销售价格的波动性(sales price variability)需求的波动性(demand variability)投入资本的回报率(ROIC)税后的营业净利润 NOPAT市场风险(market risk)个体风险(stand-alone risk)经营风险(bussiness risk)财务风险(financial risk)1加权平均概率 probability-weighted average预期回报率 expected rate of return标准差 standard deviation方差系数 coefficient deviation自由市场 Open market实证研究 empirical test加权平均资本成本 WACC资本利得 Capital gains优先股 Preferred stock股票的要求回报率 required rate of return on stock 权益融资 equity financing权衡理论 trade-off theory税收保护 Tax shield期望成本 expected cost税盾利益 tax benefits of debt研发实验室 R&D lab机构投资组合管理者 portfolio manager步进次序 pecking order股票发行成本 Flotation cost没用的项目 pet project股利 dividend股票回购 stock repurchase杠杆收购(LBO) leverage buyout减少过剩现金流 bond the cash flow储备借款能力 reserve borrowing capacity 净现值 net present value难逢良机 windows of opportunity预测报表 pro forma statement流通比率 current ratio资产负债率 percent financed with debt无负债时的beta系数 unlevered beta coefficient基本经营风险 basic business risk资本资产定价模型(CAPM) CAPM无风险利率 risk-free rate市场风险溢价 market risk premium负债beta (leveraged beta)负债权益比率 D/S税后净经营性利润(NOPAT)最初假设权益市场价值 initial estimated marketvalue of equity资本结构调整均衡价格 equilibrium recapitalization price 最终价值resulting value债务总额 value of all debts债务数额 the amount of debt权益价值 An equity position重购入股份 repurchased stock资金预算决策 value-based management图表 table树图 figure税前扣除 tax deductible流通股数 shares of stock outstanding永久债券 perpetual bonds全部由权益融资 all equity financed变动成本 variable cost可向后递延的税收损失 Tax loss carryforwards 盈亏平衡点 break-even point边际成本 incremental cost边际收益 incremental profit标准差 standard deviation已获利息倍数比率 times-interest-earned ratio 联邦税加州税的税率federal-plus-state tax rate 店头市场 over-the-counter market赢利利息倍数(TIE)财务管理协会的会议 FMA panel session 其利息可减税 the tax deductibility of interest抵消 offset发行成本 flotation cost 步进式 pecking order 等风险类 homogeneous risk class相同预期 (homogeneous expectations) .完美资本市场 (perfect capital markets)交易成本\佣金成本 brokerage cost贴现 capitalize永续年金 perpetuity现值 present value卖空 short sale多头”投资组合“long”portfolio空头”投资组合“short” portfolio实物和金融期权 real and financial options贴现率 discount rate实际成本 effective cost有效税率 effective tax rate“自制”“homemade”扣除?贴现? Discount免收利息所得税的债券 tax-exempt bonds. High-tax-bracket individual杠杆收购 leverage buyout LBOs垃圾债券 junk bonds被收购公司 underleveraged firms经纪费用 brokerage税盾 tax shield营亏损转回 operating loss carryforwards 税款储蓄 tax savings默认价值 implied value债务权重 debt weight看涨期权 (call option)金融期权 (financial option)执行价值 (exercise value)期权定价模型 (OPM)Black-Scholes按现值计算的现金流量/已贴现现金流 discounted cash flow 票面价值, 表面价值 face value 不稳定性 volatility息票债务 coupon debt期权补偿 option-based compensation[美]预购股票价格 exercise price权衡模型 trade-off model抵税的 tax deductible概率 probability函数 function总账面 total book散点图 plot营业资产 operating assets<英>免税代码(指雇员收入免税部分的数字代码,由税务机关编定)tax code适销证券 marketable securities资产负债表 balance sheet短期国库券 treasury bill债务本金 debt principal[会计]营运资本, 营运资金 working capital减震器 shock absorber目标分配率(target distribution ratio)目标支付率 (target payout ratio)-盈利能力 earning power经验研究 empirical research边际税率 marginal tax溢价 appreciation实际成本 effective cost 融资抉择 financing choice未分配的利润 retained earnings留存收益 retained earnings再投资的收益 reinvested earnings内部权益 generated equity普通股 common stock 低常规水平加临时股利 (low-regular-dividend-plus-extras)政策常规股利 regular dividend流通股 outstanding shares公布日 (declaration date)登记日 (holder-of-record date)除权日 (Ex-dividend date)国库券 treasury权益回报率 ROE财政困难成本 financial distress cost权势等级 pecking order借款能力储备 (reserve borrowing capacity) 税损移前扣减 tax-loss carryback税损移后扣减 tax-loss carryforward资金的时间价值 time value of the money税收利益税收福利 Tax benefits有价证券 Marketable securities通用目的资产 general-purpose assets自由现金流量(FCF)。

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。

中英文对照专业名词财务成本管理完整版

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。

财务术语中英文对照大全

财务术语中英文对照大全，财务人必备！目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、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财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund定额备用金Imprest petty cash支票Check(cheque)银行对账单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收账款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach账龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note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 com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory在产品存货Work in process inventory原材料存货Raw materials inventory起运地离岸价格F.O.B shipping point目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts 存货盈余或短缺Inventory overages and shortages 分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM 市价Market value重置成本Replacement 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Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate市场利率Market interest ratio, Effective rate普通股Common Stock优先股Preferred Stock现金股利Cash dividends股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation 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-balance-sheet financing最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities 应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties 赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable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Guaranteed Bonds信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable 抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock完全参加优先股Fully participating preferred stock部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock 现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost阅读使人充实，会谈使人敏捷，写作使人精确。

财务专业术语中英文对照表

财务专业术语中英文对照表英文中文说明Account帐户Accountingsystem会计系统AmericanAccountingAssociation美国会计协会AmericanInstituteofCPAs美国注册会计师协会AudittingcountingntrdsBoardners内部审计师协会InstituteofManagementAccountants管理会计师协会Integrity整合性Internalauditing内部审计Internalcontrolstructure内部控制结构InternalRevenueService国内收入署Internalusers内部使用者Managementaccounting管理会计Returnofinvestment投资回报Returnoninvestment投资报酬SecuritiesandExchangeCommission证券交易委员会Statementofcashflow现金流量表Statementoffinancialposition财务状况表Taxaccounting税务会计Accountingequation会计等式Articulation勾稽关系Assets资产Businessentity企业个体CreditorExpensesRevenueSolvencyStockholders股东Stockholders'equity股东权益Windowdressing门面粉饰中文英文说明一.资产类?Assets流动资产Currentassets货币资金Cashandcashequivalents现金Cash银行存Cashinbank?款其他货币资金Othercashandcashequivalents 外埠存款OthercityCashinbank银行本票Cashier'scheque银行汇票Bankdraft信用卡Creditcard信用证保证金L/C?Guaranteedeposits存出投资款Refundabledeposits短期投资Short-terminvestments股票Short-terminvestments-stock债券基金其他应收款应据应收股利应收利息应收账款坏账准备预付账款库存资产物资采购原材料包装物Wrappage低值易耗品?Low-valueconsumptiongoods 材料成本差异Materialscostvariance自制半成品Semi-Finishedgoods库存商品Finishedgoods商品进销差价Differencesbetweenpurchasingand sellingprice委托加工物资Workinprocess-outsourced委托代销商品Trusttoandsellthegoodsonacommis sionbasis受托代销商品Commissionedandsellthegoodsonac ommissionbasis存货跌价准备Inventoryfallingpricereserves分期收款发出商品Collectmoneyandsendoutthegoodsb ystages待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment?长期股权投资Long-terminvestmentonstocks股票投资Investmentonstocks其他股权投资Otherinvestmentonstocks委托贷款本金利息减值准备固定资产房屋建筑物机器设备运输设备工具器具累旧固定资产减值准备Fixedassetsdepreciationreserves房屋、建筑物减值准备Building/structuredepreciationr eserves机器设备减值准备Machineryequipmentdepreciationr eserves工程物资Projectgoodsandmaterial专用材料Special-purposematerial专用设备t Special-purposeequipmen预付大型设备款Prepaymentsforequipment为生产准备的工具及器具Preparativeinstrumentsandimplementforfabricate在建工程Construction-in-process 安装工程Erectionworks在安装设备?Erectingequipment-in-process 技术改造工程Technicalinnovationproject 大修理工程Generaloverhaulproject在建工程减值准备Construction-in-processdeprecia tionreserves固定资产清理Liquidationoffixedassets无形资产专利权商权着作权商誉二、负债类?Liability短期负债Currentliability??短期借款Short-termborrowing应付票据Notespayable??银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance应付账款Accountpayable预收账款Depositreceived代销商品款?Proxysalegoodsrevenue应付工资Accruedwages应付福利费?Accruedwelfarism应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款销项税额出口退税预提费用其他负债待转资产价值Pendingchangeroverassetsvalue 预计负债Anticipationliabilities长期负债Long-termLiabilities长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear 一年后到期的长期借款Long-termloansdueoveroneyear 应付债券Bondspayable债券面值Facevalue,Parvalue债券溢价Premiumonbonds债券折价Discountonbonds应计利息 Accruedinterest长期应付款? Long-termaccountpayable 应付融资租赁款 Accruedfinancialleaseoutlay 一年内到期的长期应付 Long-termaccountpayableduewithi noneyear一年后到期的长期应付 Long-termaccountpayableoveroney ear专项应付款 Specialpayable一年内到期的专项应付 Long-termspecialpayableduewithi noneyearLong-termspecialpayableoveroney 递延税款资本实收资本(实收资本实收股本资积资本(拨款转入?盈余公积储备基金?利润归还投资 Profitscapitalizadonreturnofinvestment 利润 Profits 本年利润 Currentyearprofits 利润分配 Profitdistribution 其他转入 Otherchengeoverin 提取法定盈余公积 Withdrawallegalsurplus提取法定公益金 Withdrawallegalpublicwelfarefunds提取储备基金Withdrawallegalpublicwelfarefunds提取企业发展基金Withdrawalreserveforbusinessexp ansion提取职工奖励及福利基金Withdrawalstaffandworkers'bonus andwelfarefund利润归还投资Profitscapitalizadonreturnofinv estment应付优先股股利PreferredStockdividendspayable?提取任意盈余公积Withdrawalothercommonaccumulati onfund应付普通股股利CommonStockdividendspayable转作资本(CommonStockdividendschangetoass 生产成本制造费用材料费奖金退职金补贴福利费会议费加班餐费通讯费电话费税费租赁费管理费车辆维护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费?Commission杂费Sundrycharges折旧费Depreciationexpense?机物料消耗?Articleofconsumption劳动保护费Laborprotectionfees季节性停工损失Lossonseasonalitycessation 劳务成本Servicecosts五、损益类?Profitandloss收入Income业务收入OPERATINGINCOME主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue服务收入Servicerevenue材料销售其他收入投资收益补贴收入现金溢余支出业务支出Revenuecharges主营业务成本Operatingcosts产品销售成本Costofgoodssold服务成本Costofservice主营业务税金及附加Taxandassociatecharge营业税Salestax消费税Consumptiontax城市维护建设税Taxformaintainingandbuildingcit ies资源税Resourcestax土地增值税?Incrementtaxonlandvalue其他业务支出Otherbusinessexpense销售其他材料成本Othercostofmaterialsale其他劳务成本Othercostofservice其他业务税金及附加费Othertaxandassociatecharge 费用Expenses营业费用Operatingexpenses代销手续费Consignmentcommissioncharge 运杂费Transpotation保险费展览费广告费管理费用职工工资修理费办公费差旅费工会经费福利费会议费咨询费诉讼费排污费Pollutiondischargefees房产税Housingpropertytax车船使用税?Vehicleandvesselusagelicensepla tetax(VVULPT)土地使用税?Tenuretax印花税Stamptax财务费用Financecharge利息支出Interestexchange汇兑损失Foreignexchangeloss 各项手续费??Chargefortrouble各项专门借款费用Special-borrowingcost营业外支出??Nonbusinessexpenditure捐赠支出Donationoutlay减值准备金?Depreciationreserves非常损失Extraordinaryloss处理固定资产净损失NetlossondisposaloffixedassetsLossonsalesofintangibleassets??出售无形资产损失固定资产盘亏Fixedassetsinventoryloss债务重组损失Lossonarrangement罚款支出所得税仅供个人学习参考。

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中英文对照,专业名词,财务成本管理第一部分财务治理导论Section I Fundamentals to Financial Management第一节财务治理概述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* 股东财宝最大化e.g. Shareholder wealth maximization is a fundamental principle of fi nancial management. In financial management we assume that the objectiv e of the business is to maximize shareholder wealth. This is not necessari ly 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……相同学习成果回忆【译】股东财宝最大化是财务治理的差不多原则。

在财务治理中我们假定企业的目标确实是实现股东财宝最大化。

该目标与利润最大化不一定相同。

2. Moral ['mɒr(ə)l] hazard ['hæzəd] 道德风险2-1 Adverse choice/selection 逆向选择2-2 Business ethics商业道德2-3 Social responsibility 社会道德【讲解】choice与selection辨析choice意为从众多当中选取一个，侧重描述过程。

而select（selection）则强调按照某种规则进行精心选择。

3. Financial market 金融市场4. Fixed-income security 固定收益证券4-1 Equity security 权益证券4-2 Derivative [dɪ'rɪvətɪv] security 衍生证券【讲解】Derive [dɪ'raɪv] v. 源于，派生5. Financial intermediary [,ɪntə'miːdɪərɪ]金融中介机构【讲解】intermediary n. 中间人，仲裁者，调解者，媒介物adj.中间的6. Pension ['penʃ(ə)n] fund养老基金7. Money market 货币市场7-1 Capital market 资本市场7-2 Debt market 债务市场7-3 Equity market 股权市场8. Primary ['praɪm(ə)rɪ] market 一级市场8-1 Secondary ['sek(ə)nd(ə)rɪ] market 二级市场【讲解】公司战略中价值链有关联（1）Primary activities 差不多活动（2）Secondary activities 辅助活动9. Floor trading market 场内市场9-1 OTC market 场外市场【讲解】OTC, over the counter 场外交易，非处方药Section II Analysis of Financial Statements*第二节财务报表分析*10. Stakeholder* n. 利益有关方10-1 Equity investor n. 股权投资人10-2 Creditor ['kredɪtə] n. 债权人10-3 Manager ['mænɪdʒə] n. 经理人员10-4 Supplier [sə'plaɪɚ] n. 供应商客户10-5 Government ['gʌv(ə)n,m(ə)nt; 'gʌvəm(ə)nt] n. 政府10-6 Customer ['kʌstəmɚ] n. 客户11. CPA, certified public accountant 注册会计师12. Limitation [lɪmɪ'teɪʃ(ə)n] n. 局限性13. Financial ratio analysis* 财务比率分析14. Short-term solvency*短期偿债能力15. Working capital* 营运资本15-1 Working capital = current assets –current liabilities*营运资本= 流淌资产–流淌负债16. Current ratio* 流淌比率16-1 Current ratio = *流淌比率=17. Quick ratio/acid test ratio* 速动比率17-1 Quick ratio = *速度比率=18. Cash ratio* 现金比率18-1 Cash ratio = *现金比率=【译】较流淌比率或速动比率而言，现金比率是更加保守的流淌性指标。

但现金比率过于保守，往往不能精确的反映公司的流淌性状况，这要紧是因为该比率假定公司只能依靠现金和有价证券来对其流淌负债进行融资。

【讲解】too…to…句型太……以至于不能……19. Cash flow ratio* 现金流量比率19-1 Cash flow ratio = *现金流量比率=20. Long-term solvency* 长期偿债能力【讲解】Solvency ['sɒlvənsɪ] n. 偿付能力，清偿能力Insolvency [ɪn'sɒlv(ə)nsɪ] n. 破产，无力偿还，倒闭21. Debt ratio* 资产负债率21-1 Debt ratio = *资产负债率=22. Debt-to-equity ratio/equity ratio* 产权比率22-1 Equity ratio = *产权比率=23. Equity multiplier* 权益乘数23-1 Equity multiplier = *权益乘数=24. Debt to long-term capital ratio* 长期资本负债率24-1 Debt to long-term capital ratio = *长期资本负债率=25. Interest cover* 利息保证倍数25-1 Interest cover = *利息保证倍数=26. Cash flow cover ratio* 现金流量利息保证倍数26-1 Cash flow cover ratio = *现金流量利息保证倍数=27. Cashflow-to-debt ratio* 现金流量债务比27-1 Cashflow-to-debt ratio = *现金流量债务比=28. Operating ratio* 营运能力比率29. Asset management ratio* 资产治理比率30. Accounts receivable turnover ratio* 应收账款周转率30-1 Accounts receivable turnover ratio = *应收账款周转率=【讲解】Turnover ['tɜːnəʊvə] n. 营业额，流通量，人员流淌（强调辞职人员的多寡）31. Inventory turnover ratio* 存货周转率31-1 Inventory turnover ratio = *存货周转率=32. Current assets turnover ratio* 流淌资产周转率32-1 Current assets turnover ratio = *流淌资产周转率=33. Working capital turnover ratio* 营运资本周转率33-1 Working capital turnover ratio = *营运资本周转率=34. Non-current assets turnover ratio* 非流淌资产周转率34-1 Non-current assets turnover ratio =非流淌资产周转率=35. Total assets turnover ratio* 总资产周转率35-1 Total assets turnover ratio = *总资产周转率=36. Profitability ratio* 盈利能力比率37. Net profit margin* 销售净利率37-1 Net profit margin = *销售净利率=【讲解】Margin ['mɑːdʒɪn] n. 边缘，利润，保证金，余裕v.加边于，加旁注于38. Net profit on total assets总资产净利率38-139. ROE, return on equity* 权益酬劳率39-1 Net profit on equity* 权益净利率Net profit on equity = *权益净利率=40.Market value ratio* 市价比率41.P/E ratio, price earnings ratio* 市盈率41-1 P/E ratio = *市盈率=e.g. A firm can have negative earnings, which produces a meaningles s P/E ratio.翻译：公司可能会有负的收益，这会使市盈率指标失去意义。

【讲解】Negative adj. 负的，消极的，否定的，阴性的n.负数，否定v. 否定，拒绝Negative confirmation消极函证42. P/B ratio, price-to-book ratio* 市净率42-1 P/B ratio = or *市净率= 或43. P/S ratio, price-to-sales ratio* 市销率43-1 P/S ratio = *市销率=44.Dividend yield* 股利收益率44-1 Dividend yield = *股利收益率=【讲解】yield [jiːld] n.产量，收益v. 屈服，舍弃，出产45. Dividend payout* 股利支付率45-1 dividend payout = *股利支付率=46. Du Pont Analysis System* 杜邦分析体系46-1 Net profit on equity = x x *权益净利率= ××46-2 improved net profit on equity= –= ×–×= ) –×= net profit on net operating assets + (net profit on net operating as sets –interest rate after tax) ×net financial leverage*改进后权益净利率= –= ×–×= ) –×= 净经营资产净利率+ （净经营资产净利率–税后利息率）×净财务杠杆Section III Long-term Planning and Financial Forecast第三节长期打算与财务推测47. Financial forecasting 财务推测【讲解】Forecast ['fɔːkɑːst] v&n. 推测48. Percentage-of-sales method 销售百分比法49. Growth rate 增长率49-1 Sales growth rate 销售增长率50. Internal growth rate 内含增长率51. Sustainable growth rate 可连续增长率【讲解】Sustainable [sə'stenəbl] adj. 可连续的，能够忍耐的，足可支撑的PART II Financial Valuation第二部分：财务估价Section I Fundamental Concepts to Financial Valuation第一节财务估价的基础概念52.Financial valuation* 财务估价53. Intrinsic value* 内在价值【讲解】Intrinsic [ɪn'trɪnsɪk] adj. 固有的，本质的53-1 Economic value* 经济价值53-2 Fair market value* 公平市场价值53-3 Book value* 账面价值53-4 Market value* 市场价值53-5 Liquidation value* 清算价值54. Time value of money* 货币的时刻价值55. Compound interest* 复利【讲解】Compound ['kɒmpaʊnd] adj. 复合的，混合的n. 化合物，混合物，复合词v. 合成，混合，和解妥协56. Interest rate for quotation [kwə(ʊ)'teɪʃ(ə)n] * 报价利率【讲解】quotation [kwə(ʊ)'teɪʃ(ə)n] n. 报价，引用，引证57.Annuity* [ə'njuːɪtɪ] n. 年金57-1 Nominal['nɒmɪn(ə)l] interest rate* 名义利率58. FV, future value/final value* 终值59. PV, present value* 现值59-1 NPV, net present value* 净现值60. Sinking fund* 偿债基金【讲解】Sink [sɪŋk] v. 下沉，消沉（不规则动词，过去式和过去分词均为s unk）Sunk cost沉没成本61. Perpetuity* 永续年金；不可兑换的公司债券62. Random event* 随机事件62-1 Discrete [dɪ'skriːt] distribution* 离散型分布62-2 Normal distribution* 正态分布【讲解】Normal adj. 正常的，标准的，正规的n. 正常，标准，常态62-3 Variance* 方差62-4 SD, standard deviation[diːvɪ'eɪʃ(ə)n] * 标准差63.Investment portfolio* 投资组合64.Expected rate of return* 预期酬劳率65.Correlation* 有关性65-1 Correlation coefficient[,kəʊɪ'fɪʃ(ə)nt]* 有关系数65-2 Covariance* 协方差65-3 Covariance [kəʊ'veərɪəns] matrix ['meɪtrɪks] * 协方差矩阵66. Opportunity set* 机会集67. Diversification [dɪ,vɝsɪfɪ'keʃən] effect* 分散化效应68. Perfect positive correlation* 完全正有关68-1 Perfect negative correlation* 完全负有关69. CML, capital market line* 资本市场线70. Risk-free assets* 无风险资产71. Market equilibrium [,iːkwɪ'lɪbrɪəm; ,ekwɪ-]point* 市场均衡点72. Systematic [sɪstə'mætɪk] risk* 系统风险73. CAPM, capital asset pricing model* 资本资产定价模型74. SML, security market line* 证券市场线75. Beta coefficient* 贝塔（β）系数Section II Valuation of Bond and Share第二节债券和股票股价76.Bond* [bɒnd] n. 债券76-1 Bond valuation* 债券估价76-2 Par value/face value* 债券面值76-3 Coupon rate* 债券票面利率【讲解】coupon ['kuːpɒn] n. 息票，优待券76-4 Maturity date/expiry date* 债券的到期日77. Coupons bond* 平息债券77-1 Zero coupon bond* 零息债券77-2 Perpetual bonds* 永久债券78. Ordinary share valuation* 一般股票的估价79. Opening price* 开盘价79-1 Closing price* 收盘价80. The value of zero growth share* 零增长股票的价值80-1 The value of constant growth share* 固定增长股票的价值【讲解】Constant ['kɒnst(ə)nt] n. 常量，恒量adj. 不变的，恒定的，经常的81.Expected yield* 期望收益率Section III Cost of Capital*第三节资本成本*82. Cost of capital* 资本成本83. W ACC, weighted average cost of capital* 加权平均资本成本84.Cost of ordinary share* 一般股成本85. Risk-free interest rate* 无风险利率free mobile85-1 Market risk premium* 市场风险溢价【讲解】Premium ['priːmɪəm] n. 溢价，额外费用，奖金，保险费Discount n. 折扣，贴现率，折现率v. 贴现，打折扣At premium 溢价，按溢价issue at premium溢价发行At discount 按折价，低价发行issue at discount折价发行86. DCF model* 折现现金流量模型87. Dividend growth model* 股利增长模型88. Cost of debt* 债务成本89. Historical cost* 历史成本89-1 Future cost* 以后成本90. Committed income* 承诺收益【讲解】Commit [kə'mɪt] v. 承诺，使……承担义务，犯罪，做错事91. YTM, yield to maturity* 到期收益率92-1 Risk adjustment method* 风险调整法93. Cost of debt after tax* 税后债务成本94. Profit after tax* 税后利润95. Issuing costs* 发行成本Section IV Business Valuation*第四节企业价值评估*96. Business valuation* 企业价值评估97. Entity value* 实体价值97-1 Equity value* 股权价值97-2 Going concern value* 连续经营价值97-3 Liquidation value* 清算价值98. Value of non-controlling interest (NCI) * 少数股权价值MI99.Dividend cash flow model* 股利现金流量模型99-1 Equity cash flow model* 股权现金流量模型100.Perpetual growth model* 永续增长模型100-1 Two-phase growth model* 两时期增长模型100-2 Entity cash flow model* 实体现金流量模型101. Debt cash flow* 债务现金流量102. Entity value = forecast period value + follow-up period value* 企业实体价值= 推测期价值+ 后续期价值【讲解】Follow-up ['fɒləʊʌp] n. 跟进，后续行动adj.后续的，增补的103. Relative value method* 相对价值法【讲解】Relative ['relətɪv] adj. 相对的，有关系的，成比例n.亲戚，103-1 Multiplier valuation method* 乘数估值法【讲解】Multiplier ['mʌltɪplaɪə] n. 乘数104. Price earnings ratio model (P/E ratio) * 市价/净收益比率模型（市盈率）104-1 Price-to-book ratio model (P/B ratio) * 市价/净资产比率模型（市净率）104-2 Price-to-sales ratio (P/S ratio, also called income multiplier) * 市价/收入比率模型（收入乘数）PART III Long-term Investment长期投资Section I Capital Budgeting资本预算105. Capital budgeting* 资本预算106. DCF method, discounted cash flow method * 现金流量折现法107. Cash outflow* 现金流出107-1 Cash inflow* 现金流入107-2 Net cash flow* 现金净流量108. Relevant cost* 有关成本108-1 Irrelevant cost 非有关成本108-2 sunk cost 沉没成本109. Opportunity cost* 机会成本110. fixed assets replacement 固定资产更新111. Average annual cost of non-current assets 固定资产的平均年成本112. Depreciation allowed for tax 折旧抵税113. NPV method* 净现值法113-1 IRR, Internal rate of return* 内含酬劳率法113-3 ARR, accounting rate of return 会计酬劳率法114. Mutually['mjutʃuəli] exclusive [ɪk'skluːsɪv; ek-]projects * 互斥项目e.g. When compared to the NPV, each of the other profitability meas ures has serious flaws, especially when evaluating mutually exclusive proj ects.【译】与净现值法相比，其他的盈利性计量方法均有严峻的缺陷，专门是在评估互斥项目时。