中英文对照,专业名词,财务成本管理(完整版)

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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。

财务管理专业术语中英对照

财务管理专业术语中英对照1.财务管理Financial Management2.上市（公众）公司Publicly-held Company3.合伙企业Partnership4.独资企业Sole Proprietorship5.企业价值最大化The Maximization of Enterprise Value6.价值管理Value Management7.公司价值Firm Value8.负债价值Debt Value9.资产价值Asset Value10.利益相关者Stakeholder11.股东Stockholder12.所有权与管理权分离Separation of Ownership and Management13.委托代理问题Principal-Agent Problem14.董事会Board of Director15.有限责任Limited Liability16.公司章程Articles of Incorporation17.股东权益S tokeholds’ Equity18.股票发行Stock Offering19.普通股Common Stock20.优先股Preference Stock; Preferred Stock21.债权人Creditor22.首席执行官Chief Executive Officer，CEO23.首席财务官Chief Financial Officer，CFO24.财务副总裁Vice President of Finance25.司库Treasurer26.总会计师Controller27.财务报表Financial Statements28.资产负债表Balance Sheet29.损益表Income Statement30.现金流量表Cash Flow Statement31.复利Compound Interest32.现值Present Value33.终值Future Value34.年金Annuity35.后付年金Ordinary Annuity36.先付年金Annuity Due37.延期年金Deferred Annuity38.永续年金Perpetual Annuity39.风险报酬Risk Premiums40.违约风险Default Risk41.市场收益率Market Return, RM42.方差Variance43.标准差Standard Deviation44.系统风险Systematic Risk45.非系统风险Unsystematic Risk46.最低报酬率Hurdle Rate47.资本资产定价模型Capital Asset Pricing Model, CAPM48.贝塔系数Beta Coefficient, β49.边际资金成本Marginal Cost of Capital，MCC50.净现值Net Present Value，NPV51.净现值率Net Present Value Rate，NPVR52.内含报酬率Internal Rate of Return，IRR53.获利指数Profitability Index，PI54.投资回收期Payback Period，PP55.平均报酬率Average Rate of Return，ARR56.投资利润率Return on Investment, ROI57.机会成本Opportunity Cost58.相关成本Relevance Cost59.沉没成本Sunk Cost60.资金成本Cost of Funds61.加权平均资本成本Weighted Average Cost of Capital，WACC62.经营杠杆Operating Leverage63.财务杠杆Financial Leverage64.综合杠杆Comprehensive Leverage / Total Leverage65.营运资金Working Capital66.流动资产Current Asset67.流动负债Current Liability68.经济订货批量Economic Order Quantity, EOQ69.资本预算Capital Budgeting70.筹资组合Financing Mix71.资本结构Capital Structure72.负债与股票的组合Mix of Debt and Equity73.融资租赁Financial Leasing74.股利政策Dividend Policy75.现金股利Cash Dividend76.股票股利Stock Dividend77.股利支付率Dividend-Payout Ratio78.股票回购Stock Repurchase79.股票分割Share Split80.市净率Book-to-Market Ratio81.市盈率Price-Earnings Ratio, P/E82.账面收益率Book rate of Return83.自由现金流量Free Cash Flow, FCF84.小盘股Small-Cap Stocks85.大盘股Large-Cap Stocks86.蓝筹股Blue-Chip Stocks87.成长股Growth Stock89.90.。

中英文对照,专业名词,财务成本管理

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。

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)。

财务英语英汉对照表(专业名词术语参照)

return on total asset资本总额收益率return on stockholders’ equity股东产权收益率return on common stock equity普通股产权收益率return on sales销售收益率receivables turnover应收帐款周转率return on investment投资收益率return in equity产权收益率racial discrimination种族歧视racketeering敲诈，诈骗radical school of accounting theory激进学派会计理论radical unionism激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off受贿R&D company研究和发展专业公司R&D cost研究和发展成本random随机random access随机存取random access memory随机存取存储器random sampling随机抽样法random variance随机变量random walk theory 随机漫步理论range全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization快速摊销ratable value应税价值rate比率rate anticipation swap利率预期掉换rate cutting费率削减rate fixing费率核定rate of discount贴现率，折现率rate of dividend股利率rate of interest利率rate of return on investment 投资收益率rate of return on sales销售收益率rate of return on equity产权收益率rate per annum年率rate per diem日率rate per mensem月率rate regulation费率管制rate risk汇率风险，利率风险rates地方税rates relief地方税减免rates support grant地方税补助拨款rate variance工资率差异ratification认可，批准rating评定信用等级rating agency信用等级评定机构ratio比率ratio analysis比率分析ratio analysis method比率分析法ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production合理化生产ratio of current asset to current liability流动资产对流动负债比率ratio of current asset to total asset流动资产对资产总额比率ratio of current liability to total liability流动负债对负债总额比率ratio of dependence on foreigntrade外贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net income to net sales净收益对销售净额比率ratio of net income to equity净收益对资本净值比率ratio of quick asset to current liability速动资产对流动负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost销售成本率ratio of total liability to equity负债总额对资本净值比率raw data原始数据raw material inventory原材料存货r_base个人电子计算机数据库管理程序reacquired bond购回债券reacquired stock购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录read-write memory读写存储器ready cash现金，现款ready sale适销，畅销ready shipment即期装运Reaganomics里根经济学real实物的，实际的，不动产的，房地产的real account实帐户real capital实物资本real cost实物成本，实际成本real estate房地产，不动产real estate agent不动产经纪人real estate income不动产收益real estate investment不动产投资real estate investment trust不动产投资信托公司real estate loan不动产贷款real estate market不动产市场real estate mortgage不动产抵押real estate mortgage bond不动产抵押债券real estate portfolio不动产组合投资real estate tax不动产税real gross national product实际国民生产总值real income实际收入，实际收益real investment实际投资realizability变现能力realizable asset可变现资产realizable value可变现价值realizable value accounting变现价值会计realization实现，变现realization and liquidation account变现清算帐户realization and liquidation statement资产清算表realization convention 实现常规realization principle实现原则realized gain or loss已实现损益realized value变现价值real national income实际国民收入real personal disposable income个人可支配的实际收入real property不动产real rate of interest实际利率real-time information system实时信息系统real-time processing实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt重新安排债务reasonableness check合理性抽查，合理性校验reasonable value合理价值reassessment重估价rebate回扣，退税rebate card回扣信用卡rebudgeting重编预算recapitalization重组资本recapture clause收回权益条款recapture of earnings超额收益的归国有receipt收入，现金收入；收据receivables应收款项receivables financing应收款项融通资金receivables turnover应收帐款周转率receiver收款人，破产企业财产接管人receivership accounting破产清算责任会计receiving order接管指令receiving report收货报告单，收货单recession衰退reciprocal account相互往来帐户reciprocal allocation method相互分配法，相互分摊法reciprocal buying互购，互买reciprocal holdings相互控股reciprocal tariff互惠关税reciprocal trade互惠贸易reclassify再分类recognition criteria确认标准recognition of expense费用确认recognition of revenue营业收入确认recognition principle确认原则recognition rule确认规则reconciliation 调节reconciliation statement调节表reconciliation working sheet调整工作底稿recontract重订合同record记录record date列册日期recording medium记帐媒介records protection记录保护records retrntion记录保存recoup补偿recourse追索权recoverable amount可收回金额recoverable cost可回收成本recovery复苏，回收recovery value回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额red clause letter of credit红条款信用证redeemable bond可赎回债券redeemable preferred stock可赎回优先股redemption赎回，偿还redemption fund偿债基金redemption period赎回期，偿还期redemption premium赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount转贴现，再贴现rediscount rate转贴现率，再贴现率redistributed cost再分配成本redistribution of income收入再分配redistribution of wealth财富再分配reducing-balance method 余额递减折旧法reduction of capital缩减资本，减资redundancy payment解雇津贴reexport再出口，转口referee公断人，后备付款人reference资信证明信，资信证明材料；索引，查帐索引reference book资信手册refinancing重筹资本reflation通货复帐reform改革reformation of economic system经济制度改革refugee capital逃亡资本refund退款，退税；兑换证券，调换证券refunding bond调换债券regional cpa firms地区性会计事务所regional economic integration地区经济一体化regional network地区网络regional stock exchange地区性股票交易所regional trading arrangements地区贸易安排register登记薄，寄存器registered auditor注册审计师registered bond记名债券registered bookkeeper注册薄记师registered business programmer注册企业程序师registered capital注册资本registered stock记名股票registered trademark注册商标register of directors and secretaries公司董事和秘书登记薄register of members股东登记薄register of transfer转让登记薄registrar注册管理机构，注册管理官员registrar in bankruptcy破产注册管理局registrar of company公司注册管理局registration登记，注册registration statement申请上市注册报表regression analysis回归分析regression coefficient回归系数regressive tax递减税，累退税regular audit常规审计regular dividend正常股利regular income固定收入，固定收益regular rate正常工资率，常规利率regular tax正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax节制税rehabilitation cost修复成本rehypothecate再抵押reimbursable expenditure可补偿支出reimbursement偿付reimbursing bank偿付银行reinsurance分保，再保险reinvestment再投资reinvestment privilege再投资特权reinvestment rate再投资率reinvestment risk再投资风险related company联营公司related cost关联成本related fund关联基金related party transaction关联人士交易，内幕交易relative cost advantage相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method相对销售价值法relative volatility相对变动性release放弃权益，解除抵押relevance相关性relevance principle相关性原则relevant cost相关成本relevant range相关范围reliability 可靠性，可靠程度reliability principle可靠性原则reliance on internal control对内部控制制度的信赖程度relief救济，剔除，减免remittance汇付，汇款remittee收款人remitter汇款人remitting bank托收银行，汇款银行remortgage转抵押，再抵押remote terminal远程终端机removal cost拆迁成本remuneration报酬renegotiation重议价renewal更新，展期rent租用，租金rental expense租赁费用rental income租赁收益rent-purchase租购reorder cost订货成本，再订货成本reorder point订货点，再订货点reorder quantity订货量reorganization公司改组，公司重组reorganization bond公司改组债券reorganization plan公司改组计划，公司重组计划repairs and maintenance维修费repatriation restriction汇出利润限制repayment偿还，偿付repeating audit重复性审计repeating decision重复性决策replacement cost重置成本replacement cost accounting重置成本会计replacement cost insurance重置成本保险replacement value重置价值repledge转押replevin归还产权repo再回购协议report 年度报告，审计报告report form报告式reporting currency报告货币reporting objectives报告目标reporting period报告期reporting policies报告政策reporting postulate报告假设reporting standard for audit审计报告准则repossession已售商品收回representation情况申诉，情况说明representation and warranties情况申诉和保证representative firm代表性企业representative sample代表性样本repressed inflation抑止性通货膨胀reproduction cost再生产成本reprivatization发还私营repudiation拒付债务repurchase agreement再购回协议repurchased stock购回股份request for proposal请求投标，招标required deposit balance规定存款余额required rate of return期望收益率requisition请购单，领料单resale转售resale price转售价格resale value转售价值rescheduling of debt债务重议rescission解约research and development研究和开发research and development cost研究和开发成本research intensive研究密集research libraries information network研究性图书信息网络reservation权益保留reserve准备，准备金,公积金reserve accounting 公积金会计reserve currency储备货币reserve for accidents意外事故准备金reserve for depreciation折旧准备reserve fund准备金，公积金residual asset剩余资产residual claim剩余索赔权residual cost剩余成本residual equity剩余股权residual equity theory剩余产权论residual income剩余收益额residual theory of dividend剩余股利理论residual value剩余价值resolution决议resource资源，资财resource allocation资源分配resource budget资源预算resource-oriented production面向资源生产resources conservation资源保护resource sharing资源分享respondentia船货抵押借款responsibility accounting责任会计responsibility budget责任预算responsibility center责任中心responsibility costing责任成本计算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restraint of trade贸易约束restricted cash限定用途现金restricted fund限定用途基金restricted retained earning限定用途留存收益restricted security限制公开发行的证券restrictive covenant限制性条款restrictive endorsement限定背书restrictive policy限制性政策restructuring of debt债务重定，债务调整results from operation经营成果retail accounting零售会计retail audit零售审计retail cost零售成本retail method 零售盘存法retail price零售价retail price index零售价格指数retained earnings留存收益，留存盈余retained earnings policy 留存盈余政策，留存收益政策retained earnings statement 留存盈余表，留存收益表retained earnings to net worth ratio留存收益对资本净值比率retained income 留存收益retained profit 留存利润retention money 扣留款项，保留款项;留存资金retention ratio 留存比率retirement退役，报废；退股，还本；退休retirement benefit退休金retirement fund资产重置基金；退休金基金retirement of bond债券偿兑retirement of stock股票退股retirement plan退休计划，退休办法retirement policy退休政策retrenchement紧缩开支retrieval检索retroactive adjustment追溯调整retroactive pay追补工资return报酬，收益；纳税申报表，税单returned check退回支票returned goods退回货物returned of capital资本退回，资本收回return on assets资产收益率return on capital资本收益，资本收益率，投资收益率return on common equity普通股产权资本收益率return on equity 产权资本收益率return on investment投资报酬率，投资收益率return on sales销售收益率return on total assets资产总额收益率revalorization of currency币值重定revaluation重估价revaluation of assets资产重估价revaluation of currency币值重估revaluation reserve重估价准备金revaluation surplus重估价盈余revenue收入，营业收入；岁入，税收revenue account营业收入帐户，岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note待付税款票据revenue bond收益担保债券revenue center收入中心revenue-cost graph收入成本图表revenue expenditure营业支出revenue-expense view收入－费用观念revenue recognition 收入确认，营业收入确认revenue recognition principle收入确认原则revenue reserve营业公积金reversal cost method倒轧成本法reverse dumping反向倾销reverse entry转回分录reverse income tax反向所得税reverse leverage反向杠杆作用reverse splitup并股reverse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款revocable letter of credit可撤销信用证revocable trust可撤销信托revolving charge account循环赊帐帐户revolving credit循环信贷，循环贷款revolving credit agreement循环信贷协议revolving fund周转金revolving letter of credit循环信用证reward奖金，报酬right权利，认股权，购股权right of absolute priority绝对优先求偿权right of action起诉权，诉讼权right of execution执行权right of first refusal第一拒绝权right of lien留置权right of offset抵消权right of recourse追索权right of redemption赎回权right of subrogation取代债权，取代追索权right of way地役权rights issue 附权发行rights letter购股权证书rights on附权，附认购新股权rights out除权rigid price僵硬价格ring操纵市场集团risk风险risk-adjusted discount factor 险调整折现系数risk-adjusted rate of return风险调整收益率risk analysis风险分析risk and return relationship风险和收益地关系risk averter风险厌恶者risk capital风险本risk consulting风险咨询risk diversification风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率risk lover风险爱好投资人risk management风险管理risk manager风险经理risk premium风险报酬，风险溢酬risk-return analysis风险收益分析risk-return frontier风险收益边界risk-return trade-off风险收益抉择rock bottom price最低价rocks财务窘迫rolling budget滚动预算rollover转期rotation of auditor审计师轮换rotation of capital资本循环，资本周转rotation of directors公司董事轮换round lot整批数量，整批round off 去掉尾数，四舍五入round sum整数round transaction整套交易round-tripping迂回套利royalty租费，版税，开采权使用费，专利使用费，技术转让使用费royalty payment专利权转让使用费，技术转让提出费rubber check空头支票rule 规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则，贷款利息计算公式rule of seventy-two72规则，投资本利和金额计算公式rules of thumb约略估计方法run挤兑runaway inflation急骤上涨的通货膨胀running ccount未结清帐户，赊帐帐户running cost运转成本running credit周转信贷running expense日常费用running form流水式running in ventory永续盘存running margin经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网。

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)

PARTIFundamentalstoFinancialManagement第一部分财务管理导论SectionIFundamentalstoFinancialManagement第一节财务管理概述1.profitmaximization*利润最大化1-1EPSmaximization*每股收益最大化【讲解】EPS,earningspershare每股收益1-2Maximizationofshareholderswealth*股东财富最大化e.g.Shareholderwealthmaximization isa fundamentalprinciple offinanc ialmanagement.Infinancialmanagementwe assume thatthe objective ofthebusin essisto maximizeshareholderwealth.Thisisnotnecessarilythesameas maximi zingprofit.【讲解】（1）maximization[,mksimai'zein]n.最大化，极大化（2）minimization[,minimai'zein,-mi'z-]n.最小化（3）maximize['mksmaz]v.最大化，取……最大值，达到最大值（4）minimize['mnmaz]v.最小化（5）minimumn.最小值，最小量adj.最小的，最低的（6）maximumn.极大，最大限度，最大量adj.最高的，最多的（7）thesameas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。

该目标与利润最大化不一定相同。

2.Moral['mr()l]hazard['hzd]道德风险2-1Adversechoice/selection逆向选择2-2Businessethics商业道德2-3Socialresponsibility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。

财务管理术语中英文对照

财务管理术语中英文对照财务管理术语表Absorption costing 吸收成本法：Total Cost Methods全部成本法: 将某会计期间内发生的固定成本除以销售量，得出单位产品的固定成本，再加上单位变动成本，算出单位产品的总成本。

Accounting 会计：对企业活动的财务信息进行测量和综合，从而向股东、经理和员工提供企业活动的信息。

请参看管理会计和财务会计。

Accounting convention会计原则: 会计师在会计报表的处理中所遵循的原则或惯例。

正因为有了这些原则，不同企业的会计报表以及同一企业不同时期的会计报表才具有可比性。

如果会计原则在实行中发生了一些变化，那么审计师就应该在年度报表附注中对此进行披露。

Accounts 会计报表和账簿: 这是英国的叫法，在美国，会计报表或财务报表叫做Financial Statements,是指企业对其财务活动的记录。

Chief financial officerAccounts payable应付账款: 这是美国的叫法，在英国，应付账款叫做Creditors，是指公司从供应商处购买货物、但尚未支付的货款。

Allcation of costs 成本的分配: 将成本分配给“拥有”它们的产品或分部，比如用某产品的广告成本抵减该产品的收入。

Amortization 摊销: 将资产或负债价值的逐渐减少记录在各期费用里。

通常是指商誉、专利或其他无形资产，或者债券的发行费用。

Assets 资产: 企业所拥有的财产，可能包括固定资产、流动资产和无形资产。

Asset turnover: 资产周转率Auditing 审计对公司账簿和会计系统进行检查，从而确认公司的会计报表是否真实、公正地披露其财务状况的过程。

Auditors’report审计报告: 根据法律规定，有限公司每年都应当公布一份会计报表，同时审计师应当出具意见，以确认公司是否对其商业活动进行了真实、公正的披露。

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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。

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）则强调根据某种规则进行精心挑选。

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】公司战略中价值链相关联（1）Primary activities 基本活动（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. 利益相关方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 = 流动资产–流动负债16. Current ratio* 流动比率16-1 Current ratio = *流动比率 =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=e.g. The cash ratio is a more conservative liquidity measure than the current or quick ratio. The cash ratio is too conservative to accurately re flect a firm’sliquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities.【译】较流动比率或速动比率而言，现金比率是更加保守的流动性指标。

但现金比率过于保守，往往不能精确的反映公司的流动性状况，这主要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动负债进行融资。

【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* 利息保障倍数25-1 Interest cover = *利息保障倍数 =26. Cash flow cover ratio* 现金流量利息保障倍数26-1 Cash flow cover ratio = *现金流量利息保障倍数 =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* 资产管理比率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，人员流动（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* 流动资产周转率32-1 Current assets turnover ratio = *流动资产周转率 =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* 非流动资产周转率34-1 Non-current assets turnover ratio =非流动资产周转率 =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* 权益报酬率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 meaningless 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。