财务管理专业英语期末复习

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1、财务管理专业英语期末重点一、单词Topic1财务管理financialmanagement资本预算capitalbudgeting资本结构capitalstructure股利政策dividendpolicy存货inventory风险规避riskaversion股东权益stockholders’equity流动负债currentliabilityTopic2财务风险financialrisk合伙制企业partnership私人业主制企业soleproprietorship收入revenue主计长c

2、ontroller财务困境financialdistress股票期权stockoption首次公开发行股票(IPO)initialpublicofferingTopic3盈利能力profitability偿付能力solvency利润表incomestatement有价证券marketablesecurities提款withdrawal应收账款accountsreceivable递延税款deferredtaxTopic4流动性比率liquidityratio权益乘数equitymultiplier

3、资产收益率(ROA)returnonassets毛利grossprofitmargin权益报酬率returnonequity市盈率P/Eratio杠杆比率leverageratio息税前盈余(EBIT)earningsbeforeinterestandtaxesTopic5货币时间价值timevalueofmoney年金annuity折现率discountrate机会成本opportunitycost递延年金deferredannuity条款covenant到期收益率yieldtomaturit

4、y违约风险defaultriskTopic6组合portfolio可分散风险diversifiablerisk概率probability灵敏度分析sensitivityanalysis有效市场假说efficientmarkethypothesis套利定价理论(APT)arbitragepricingtheory资本资产定价模型capitalassetpricingmodel期望收益expectedreturnTopic7资本支出capitalexpenditure资本预算capitalbudge

5、t破产bankruptcy制造费用overhead模拟simulation期后审计post-audit沉没成本sunkcost附加效应sideeffectTopic8金融市场financialmarket回购repurchase操纵manipulate承销underwriting私人控股公司privatelyheldcorporation公开上市gopublic公开发行publicoffer加权平均资本成本weightedaveragecostofcapitalTopic9混合证券hybrids

6、ecurity风险资本venturecapital期权交易optionexchange贷款额度lineofcredit租赁lease最优资本结构optimalcapitalstructure目标资本结构desiredortargetcapitalstructure可转换债券convertiblebondTopic10股票回购stockrepurchase股票股利stockdividends股票分割stocksplit所有权稀释dilutionofownership剩余股利政策residualdi

7、videndpolicy清算股利liquidatingdividend现金股利cashdividends股票股利stockdividendsTopic11营运资本管理workingcapitalmanagement商业票据commercialpaper支出disbursement信用期限creditperiod交易动机transactionmotive短期有价证券marketablesecurity回购协议repurchaseagreement银行承兑汇票bankers’acceptanceTo

8、pic12国际财务管理internationalfinancialmanagement国际货币基金组织InternationalMonetaryFund跨国公司multinationalcorporation/internationalcorporation汇率exchangerate间接标价indirectquotation贬值depreciate远期交易forwardtrade货币互换currencyswap二、计算公式1.Capm公式资本资产定价模型公式capitalassetsprici