财务英语.docx

名词（中文） 名词（英文）筹资管理financing management投资管理investing management直接投资direct investment间接投资indirect investment证券投资securities investment长期投资long-term investment (or Noncurrent investment)短期投资short-term investment (or temperorary investment)对内投资internal investment对外投资external investment利润（股利）分配管理profit and dividend distribution management利润最大化profit maximum资本利润率（每股利润）最大化Earnings per share maximum企业价值value of the enterprise财务预测financial prodiction财务决策financial decision财务预算financial budget财务控制financial control财务分析financial analysis所得税income tax流转税tax on commeodities in circulation资源税tax on (natural) resources财产税property tax行为税tax on economic activities利率interest rate纯利率the real risk-free rate of interest通货膨胀附加率inflation premium风险附加率risk premium资金的时间价值time value of money终值future value现值present value年金annuity预付年金annuity due永续年金indefinte annuity风险risk市场风险market risk企业特有风险unsystematic risk (or company-specific risk)经营风险operating risk财务风险financial risk报酬return投资报酬率return on investment (ROI)无风险报酬率return on risk free investment风险报酬率return on risk investment期望值expected rate of return方差variance标准差standard deviation标准差系数coefficient of variance成本性态分析cost behavior analysis本量利分析cost volume prfoit analysis (CVP analysis)变动成本variable cost固定成本fixed cost混合成本mixed cost高低点法high-low method散布图法scattered-points graphing method一元直线回归法regression analysis method技术测定法industrial engineering method直接分析法direct analysis边际贡献contribution margin边际贡献率contribution margin rate变动成本率variable cost rate保本分析break-even analysis保利分析target profit analysis安全边际量safety margins安全边际额sales revenue on safey margins筹资决策financing decision吸收直接投资Absoption investment发行股票stock issuance发行债券bonds issuance融资租赁capital lease商业信用commercial trust or commercial credit销售百分比法Percentage on sales method每股价格price per share优先股筹资preferred stock financing留存收益retained earnings补偿性余额compensation balance名义利率nominal rate资本成本cost of capital资本结构capital structure资本成本率the cost of capital rate综合资本comprehesive capital边际资本成本marginal cost of capital经营杠杆operating leverage财务杠杆finance leverage综合杠杆comprehensive leverage资本结构的优化optimal captial structure项目投资project investment投资investment现金流量cash flows营业收入operating revenue固定资产fixed assets流动资金working capital付现成本（或经营成本） operating cost变动成本variable cost固定成本fixed cost折旧额及摊销额depreciation or amortization amount现金净流量net cash flows年现金流入量annual cash inflows年现金流出量annual cash outflows净利润net income沉落成本sunk cost机会成本opportunity cost净营运资金net working capital非贴现指标non-dicounting index净现值net present value净现值率the rate of net present value现值指数present value index内含报酬率internal rate of return投资风险risk of investment证券投资investment in securities债券投资debt investment股票投资equtiy investment组合投资investment in portfolio基金投资investment in funds委托买卖commisssion business债券的价值value of bonds股票的价值value of stocks系统性风险systematic risk市场风险market risk利率风险risk of interest rate购买力风险purchase power risk非系统性风险non-systematic risk行业风险industrial risk经营风险operating risk违约风险risk on default货币资金平均持有量precautionary balances of cash应收账款accounts receivable坏账成本bad-debt expense or cost信用政策credit policy现金折扣cash discount存货管理inventory management利润分配profit distribution股利分配dividend distribution现金股利cash dividend股票股利stock dividend股利宣告日dividend declaration date股利发放日dividend payment date财务预算financial budget固定预算fixed budget弹性预算flexible budget增量预算incremental budget零基预算current period budget赤字预算unbalanced budget现金预算cash budget定期预算periodic budget滚动预算rolling budget销售预算sales budget生产预算production budget预计利润表budgeted income statement预计资产负债表budgeted balance sheet预计现金流量表budgeted statement of cash flows财务控制financial control价值控制valuation control综合控制comprehensive control责任中心responsibility centers成本中心cost center利润中心profit center投资中心investment center投资报酬率return on investment (ROI)剩余收益residual value经济增加值economic value added内部转移价格transfer pricing市场价格market based transfer prices协商价格negotiated transfer prices双重价格the dual transfer pricing以“成本”做为内部转移价格cost based transfer prices标准成本法standard costing标准变动成本standard variable cost标准固定成本standard fixed cost差异分析variance analysis有利差异favorable variance不利差异unfavorable variance财务指标分析financial index analysis财务报表分析financial statement analysis偿债能力debt solvency capacity营运能力operating capacity盈利能力profitability现金流cash flow比率分析法ratio analysis效率比率efficiency ratios结构比率the structural ratios相关比率relevant rations流动比率current ratio流动资产current assets货币资金curency and fund (or cash and its equivalent)短期投资short-term investment (or temporary investment)应收票据notes receivable应收账款account receivable预付账款account in advance其他应收款other receivables存货inventory待摊费用prepaid expense一年内到期的长期债权投资investment in bonds extinguished in the current year长期投资long-term investment固定资产fixed (or plant) assets固定资产原价original cost of fixed assets累计折旧accumulated depreciation固定资产净值net book value of fixed assets固定资产清理disposal of fixed assets固定资产减值损失fixed asset impairment loss在建工程construction in process无形资产及其他资产intangibles and other assets递延资产deferred assets长期待摊费用long-term prepaid expense其他长期资产other long-term assets流动负债current liablities短期借款short-term bank loan应付票据note payable应付账款account payable预收账款unearned revenue其他应付款other payables应付工资salaries payable应付福利费wefare funds payable应交税金tax payable其他应交款other payables预提费用allownce for expenses一年内到期的长期负债long-term liability expired in the current year其他流动负债other current liablities长期负债long-term or noncurrent liablities长期借款long-term bank loan应付债券bonds payable其他长期负债other long-term liabilities所有者权益owners equity实收资本paid - in capital资本公积capital reserve未分配利润undistributed profit主营业务收入revenue from major operations (usually sales revenue)主营业务成本cost of goods sold (or cost of sales)主营业务利润operating income其他业务利润other income营业费用selling expenses管理费用general and adminstrative expense财务费用financial (or interest) expense投资收益investment income (or income from investment)营业外收入gain (or other revenues)营业外支出loss (or other expenses or losses)税前利润pretax income (or net income before income tax)所得税income tax expense净利润net income (or net profit)流动比率current ratio速动比率quick ratio (or acid quick ratio, or acid test ratio)现金比率cash ratio资产负债率Debt to asset ratio产权比