财务管理专业英语.doc

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1、财务O专业英语agencyrelationship代理关系aprofitandlossstatement损益表business企业商业业务netpresentvalue净现值netincome净利润financialrisk财务风险creativeaccounting创造,性会计operatingincome经营收益soleproprietorship私人业主制企业stockoption股票期权earningspershare每股收益partnership合伙制企业agencycost代理成本simplecapitalstructure简单资本结构limi

2、tedpartner有限责任合伙人bondingcost契约成本dilutive冲减每股收益的generalpartner—般合伙人monitoringcosts监督成本basicearningspershare基本每股收separationofownershipandcontroltakeover接益所有权与经营权分离corporateannualreports公司年报complexcapitalstructures复杂的每claim要求主张要求权balancesheet资产负债表股收益managementbuyout管理层收购incomestateme

3、nt利润表dilutedearningspershare稀释的每tenderoffer要约收购statementofcashflows现金流量表股收益financialstandards财务准statementofretainedearnings留存convertiblesecurities可转换证券initialpublicoffering首次公开发行股收益表warrant认股权证票fairmarketvalue公允市场价值accrualaccounting应计制会计privatecorporation私募公司未上市marketablesecuritie

4、s油价证券amortization摊销公司check支票acceleratedmethods加速折旧法closelyheldcorporation控股公司moneyorder拨款但、汇款单straight-linedepreciation直线折旧法boardofdirectors董事会withdrawal提款statementofchangesinexecutovedirector执行董事accountsreceivable应收账款shareholders1equity股东权益变动表non-executovedirector非执行董事creditsale赊

5、销sourceofcash现金来源chairperson主席inventory存货useofcash现金运用controller主计长property,plant,andequipment土地、operatingcashflows经营现金流treasurer司库厂房与设备cashflowfromoperations经营活动revenue收入depreciation折旧现金流profit利润accumulateddepreciation累计折旧directmethod直接法earningspershare每股盈余liability负债indirectmeth

6、od间接法return回报currentliability流动负债bottom-upapproach倒推法marketshare市场份额long-termliability长期负债investingcashflows投资现金流socialgood社会福利accountspayout应付账款cashflowfrominvesting投资活动现financialdistress财务困境notepayout应付票据金流stakeholdertheory利益相关者理论accruedespense应计费用jointventure合资伞'll，value(wealth

7、)maximization价值(财deferredtax递延税款affiliate分支机构富）最大化preferredstock优先股financingcashflows筹资现金流commonstockholder普通股股东commonstock普通股cashflowsfromfinancing筹资活动preferredstockholder优先股股东bookvalue账面价值现金流debtholder债权人capitalsurplus资本盈余timevalueofmoney货币时间价值well-being福利accumulatedretainedearn

8、ings累计simpleinterestWJdiversity多样