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1、財務管理專業(yè)術語中英對照1.財務管理FinancialManagement2.上市（公眾）公司Publicly-heldCompany3.合伙企業(yè)Partnership4.獨資企業(yè)Sole?Proprietorship?5.企業(yè)價值最大化TheMaximizationofEnterpriseValue6.價值管理ValueManagement7.公司價值FirmValue8.負債價值DebtValue9.資產價值AssetValue10.利益相關者Stakeholder11.股東Stockholder12.所有權與管理權分離Sep
2、arationofOwnershipandManagement13.委托代理問題Principal-AgentProblem14.董事會 BoardofDirector15.有限責任 LimitedLiability16.公司章程 ArticlesofIncorporation17.股東權益Stokeholds’Equity18.股票發(fā)行StockOffering19.普通股CommonStock20.優(yōu)先股PreferenceStock;PreferredStock21.債權人Creditor22.首席執(zhí)行官ChiefEx
3、ecutiveOfficer，CEO23.首席財務官ChiefFinancialOfficer，CFO24.財務副總裁VicePresidentofFinance25.司庫Treasurer26.總會計師 Controller27.財務報表FinancialStatements28.資產負債表BalanceSheet31.損益表IncomeStatement2.現(xiàn)金流量表CashFlowStatement3.復利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.風險報酬RiskPremiums12.違約風險DefaultRisk13.市場收益率MarketReturn,RM14.方差Variance15.標準差StandardDeviation16.系統(tǒng)風險SystematicRisk17.非系統(tǒng)風險UnsystematicRisk18.最低報酬率HurdleRate19.資本資產定價模型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.內含報酬率InternalRateofReturn，IRR25.獲利指數(shù)ProfitabilityIndex，PI26.投資回收期PaybackPeriod，PP27.平均報酬率AverageRateofReturn，ARR28.投資利潤率ReturnonInvestmen
6、t,ROI29.機會成本OpportunityCost30.相關成本RelevanceCost31.沉沒成本SunkCost2.資金成本CostofFunds3.加權平均資本成本WeightedAverageCostofCapital，WACC4.經營杠桿OperatingLeverage5.財務杠桿FinancialLeverage6.綜合杠桿ComprehensiveLeverage/TotalLeverage7.營運資金WorkingCapital8.流動資產CurrentAsset9.流動負債CurrentLiabilit
7、y10.經濟訂貨批量EconomicOrderQuantity,EOQ11.資本預算CapitalBudgeting12.籌資組合FinancingMix13.資本結構CapitalStructure?14.負債與股票的組合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
