财务管理专业英语.doc

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1、财务管理专业英语financialmanagement财务管理decision-making决策，决策的acquire获得，取得publiclytradedcorporations公开上市公司公众vicepresidentoffinance财务副总裁chieffinancialofficer首席财务官chiefexecutiveofficer首席执行官balancesheet资产负债表capitalbudgeting资本预算workingcapitalmanagement营运资本管理hurdlerate最低报酬率capitalstructure

2、资本结构mixofdebtandequity负债与股票的组合cashdividend现金股利stockholder股东dividendpolicy股利政策dividend-payoutratio股利支付率stockrepurchase股票回购stockoffering股票发行tradeoff权衡，折中commonstock普通股currentliability流动负债currentasset流动资产marketablesecurity流动性资产，有价证券inventory存货tangiblefixedassets有形固定资产intangible

3、fixedassets无形固定资产patent专利trademark商标creditor债权人stockholds’equity股东权益financingmix融资组合riskaversion风险规避volatility易变性不稳定性allocate配置capitalallocation资本配置business企业商业业务financialrisk财务风险soleproprietorship私人业主制企业partnership合伙制企业limitedpartner有限责任合伙人generalpartner一般合伙人separationofown

4、ershipandcontrol所有权与经营权分离claim要求主张要求权managementbuyout管理层收购tenderoffer要约收购financialstandards财务准则initialpublicoffering首次公开发行股票privatecorporation私募公司未上市公司closelyheldcorporation控股公司boardofdirectors董事会executovedirector执行董事non-executovedirector非执行董事chairperson主席controller主计长treasu

5、rer司库revenue收入profit利润earningspershare每股盈余return回报marketshare市场份额socialgood社会福利financialdistress财务困境stakeholdertheory利益相关者理论value(wealth)maximization价值（财富）最大化commonstockholder普通股股东preferredstockholder优先股股东debtholder债权人well-being福利diversity多样化goingconcern持续的agencyproblem代理问题f

6、ree-ridingproblem搭便车问题informationasymmetry信息不对称retailinvestor散户投资者institutionalinvestor机构投资者agencyrelationship代理关系netpresentvalue净现值creativeaccounting创造性会计stockoption股票期权agencycost代理成本bondingcost契约成本monitoringcosts监督成本takeover接管corporateannualreports公司年报balancesheet资产负债表inco

7、mestatement利润表statementofcashflows现金流量表statementofretainedearnings留存收益表fairmarketvalue公允市场价值marketablesecurities油价证券check支票moneyorder拨款但、汇款单withdrawal提款accountsreceivable应收账款creditsale赊销inventory存货property,plant,andequipment土地、厂房与设备depreciation折旧accumulateddepreciation累计折旧li

8、ability负债currentliability流动负债long-termliability长期负债accountspayout应付账款notepa