财务管理专业术语中英对照

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1、财务管理专业术语中英对照1.财务管理FinancialManagement2.上市（公众）公司Publicly-heldCompany3.合伙企业Partnership4.独资企业Sole Proprietorship 5.企业价值最大化TheMaximizationofEnterpriseValue6.价值管理ValueManagement7.公司价值FirmValue8.负债价值DebtValue9.资产价值AssetValue10.利益相关者Stakeholder11.股东Stockholder12.所有权与管理权分离Sep

2、arationofOwnershipandManagement13.委托代理问题Principal-AgentProblem14.董事会　　BoardofDirector15.有限责任　　LimitedLiability16.公司章程　　ArticlesofIncorporation17.股东权益Stokeholds’Equity18.股票发行StockOffering19.普通股CommonStock20.优先股PreferenceStock;PreferredStock21.债权人Creditor22.首席执行官ChiefEx

3、ecutiveOfficer，CEO23.首席财务官ChiefFinancialOfficer，CFO24.财务副总裁VicePresidentofFinance25.司库Treasurer26.总会计师　　Controller27.财务报表FinancialStatements28.资产负债表BalanceSheet31.损益表IncomeStatement2.现金流量表CashFlowStatement3.复利CompoundInterest4.现值PresentValue5.终值FutureValue6.年金Annuity7

4、.后付年金OrdinaryAnnuity8.先付年金AnnuityDue9.延期年金DeferredAnnuity10.永续年金PerpetualAnnuity11.风险报酬RiskPremiums12.违约风险DefaultRisk13.市场收益率MarketReturn,RM14.方差Variance15.标准差StandardDeviation16.系统风险SystematicRisk17.非系统风险UnsystematicRisk18.最低报酬率HurdleRate19.资本资产定价模型Capital Asset Pric

5、ing Model,CAPM20.贝塔系数BetaCoefficient,β21.边际资金成本MarginalCostofCapital，MCC22.净现值NetPresentValue，NPV23.净现值率NetPresentValueRate，NPVR24.内含报酬率InternalRateofReturn，IRR25.获利指数ProfitabilityIndex，PI26.投资回收期PaybackPeriod，PP27.平均报酬率AverageRateofReturn，ARR28.投资利润率ReturnonInvestmen

6、t,ROI29.机会成本OpportunityCost30.相关成本RelevanceCost31.沉没成本SunkCost2.资金成本CostofFunds3.加权平均资本成本WeightedAverageCostofCapital，WACC4.经营杠杆OperatingLeverage5.财务杠杆FinancialLeverage6.综合杠杆ComprehensiveLeverage/TotalLeverage7.营运资金WorkingCapital8.流动资产CurrentAsset9.流动负债CurrentLiabilit

7、y10.经济订货批量EconomicOrderQuantity,EOQ11.资本预算CapitalBudgeting12.筹资组合FinancingMix13.资本结构CapitalStructure 14.负债与股票的组合MixofDebtandEquity15.融资租赁FinancialLeasing16.股利政策DividendPolicy17. 现金股利CashDividend18.股票股利StockDividend19.股利支付率Dividend-PayoutRatio20. 股票回购StockRepurchase21.

8、股票分割ShareSplit22. 市净率Book-to-Market Ratio23. 市盈率Price-EarningsRatio,P/E24.账面收益率BookrateofReturn25.自由现金流量FreeCashFlow,FCF26.小