財(cái)務(wù)管理專業(yè)術(shù)語(yǔ)中英對(duì)照

《財(cái)務(wù)管理專業(yè)術(shù)語(yǔ)中英對(duì)照》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在應(yīng)用文檔-天天文庫(kù)。

1、財(cái)務(wù)管理專業(yè)術(shù)語(yǔ)中英對(duì)照1.財(cái)務(wù)管理FinancialManagement2.上市（公眾）公司Publicly-heldCompany3.合伙企業(yè)Partnership4.獨(dú)資企業(yè)Sole?Proprietorship?5.企業(yè)價(jià)值最大化TheMaximizationofEnterpriseValue6.價(jià)值管理ValueManagement7.公司價(jià)值FirmValue8.負(fù)債價(jià)值DebtValue9.資產(chǎn)價(jià)值A(chǔ)ssetValue10.利益相關(guān)者Stakeholder11.股東Stockholder12.所有權(quán)與管理權(quán)分離Sep

2、arationofOwnershipandManagement13.委托代理問(wèn)題Principal-AgentProblem14.董事會(huì)　　BoardofDirector15.有限責(zé)任　　LimitedLiability16.公司章程　　ArticlesofIncorporation17.股東權(quán)益Stokeholds’Equity18.股票發(fā)行StockOffering19.普通股CommonStock20.優(yōu)先股PreferenceStock;PreferredStock21.債權(quán)人Creditor22.首席執(zhí)行官ChiefEx

3、ecutiveOfficer，CEO23.首席財(cái)務(wù)官ChiefFinancialOfficer，CFO24.財(cái)務(wù)副總裁VicePresidentofFinance25.司庫(kù)Treasurer26.總會(huì)計(jì)師　　Controller27.財(cái)務(wù)報(bào)表FinancialStatements28.資產(chǎn)負(fù)債表BalanceSheet31.損益表IncomeStatement2.現(xiàn)金流量表CashFlowStatement3.復(fù)利CompoundInterest4.現(xiàn)值PresentValue5.終值FutureValue6.年金Annuity7

4、.后付年金OrdinaryAnnuity8.先付年金AnnuityDue9.延期年金DeferredAnnuity10.永續(xù)年金PerpetualAnnuity11.風(fēng)險(xiǎn)報(bào)酬RiskPremiums12.違約風(fēng)險(xiǎn)DefaultRisk13.市場(chǎng)收益率MarketReturn,RM14.方差Variance15.標(biāo)準(zhǔn)差StandardDeviation16.系統(tǒng)風(fēng)險(xiǎn)SystematicRisk17.非系統(tǒng)風(fēng)險(xiǎn)UnsystematicRisk18.最低報(bào)酬率HurdleRate19.資本資產(chǎn)定價(jià)模型Capital?Asset?Pric

5、ing?Model,CAPM20.貝塔系數(shù)BetaCoefficient,β21.邊際資金成本MarginalCostofCapital，MCC22.凈現(xiàn)值NetPresentValue，NPV23.凈現(xiàn)值率NetPresentValueRate，NPVR24.內(nèi)含報(bào)酬率InternalRateofReturn，IRR25.獲利指數(shù)ProfitabilityIndex，PI26.投資回收期PaybackPeriod，PP27.平均報(bào)酬率AverageRateofReturn，ARR28.投資利潤(rùn)率ReturnonInvestmen

6、t,ROI29.機(jī)會(huì)成本OpportunityCost30.相關(guān)成本RelevanceCost31.沉沒(méi)成本SunkCost2.資金成本CostofFunds3.加權(quán)平均資本成本W(wǎng)eightedAverageCostofCapital，WACC4.經(jīng)營(yíng)杠桿OperatingLeverage5.財(cái)務(wù)杠桿FinancialLeverage6.綜合杠桿ComprehensiveLeverage/TotalLeverage7.營(yíng)運(yùn)資金WorkingCapital8.流動(dòng)資產(chǎn)CurrentAsset9.流動(dòng)負(fù)債CurrentLiabilit

7、y10.經(jīng)濟(jì)訂貨批量EconomicOrderQuantity,EOQ11.資本預(yù)算CapitalBudgeting12.籌資組合FinancingMix13.資本結(jié)構(gòu)CapitalStructure?14.負(fù)債與股票的組合MixofDebtandEquity15.融資租賃FinancialLeasing16.股利政策DividendPolicy17.?現(xiàn)金股利CashDividend18.股票股利StockDividend19.股利支付率Dividend-PayoutRatio20.?股票回購(gòu)StockRepurchase21.

8、股票分割ShareSplit22.?市凈率Book-to-Market?Ratio23.?市盈率Price-EarningsRatio,P/E24.賬面收益率BookrateofReturn25.自由現(xiàn)金流量FreeCashFlow,FCF26.小