金融证券术语中英文.docx

P/E（price/earnings ratio 价格-利润比） ：上市公司市盈率市盈率普通股每股市场价格普通股每年每股盈利。上式中的分子是当前的每股市价，分母可用最近一年盈利，也可用未来一年或几年的预测盈利。EPS（Earnings Per Share）指普通股每股税后利润。 EPS(每股盈余)盈余流通在外股数。EPS为公司获利能力的最后结果。每股盈余高代表着公司每单位资本额的获利能力高每股利润过高的话，该公司的市盈率就会偏低，反映在财务报表以及上市公司在证券交易所的年度财务报告中，会给股民该公司经营状况不好的假象，可能造成公司股价下跌，产生股价方面的损失。市盈率TTM: 以最近12个月(四个季度)每股盈利计算的市盈率。Trailing Twelve Months (TTM)LYR Last Year Ratiodividend & yield 每股分红与收益率分红一季度一次，一年四次。年总分红除以当前股价就是收益率。Market Cap 市值Prev close 昨日收盘价 Open 开盘价Bid （price）买入价 Ask （price）卖出价Total equity 总股本1y target est 一年股价预测 est= estimationVol：volume 成交量option=权证 warrants=期权优先股不参与分红，是固定股息Balance sheet 资产负债表Assets 资产Current Assets 流动资产Cash And Cash Equivalents通货（现金及现金等价物/货币资金）3,987,0006,512,0009,873,000Short Term Investments 短期投资9,933,0005,331,0005,490,000Net Receivables 应收账款净额3,489,0003,102,0003,762,000Inventory 存货2,935,0003,744,0003,370,000Other Current Assets 其他流动资产813,0001,182,0001,390,000Total Current Assets 流动资产总额21,157,00019,871,00023,885,000Long Term Investments 长期投资4,952,0003,276,0005,385,000Property Plant and Equipment 财产、厂房和设备（固定资产）17,225,00017,544,00016,918,000Goodwill 商誉4,421,0003,932,0003,916,000Intangible Assets 无形资产- 775,000960,000Accumulated Amortization累计摊销（通常用于计量无形资产的摊销，如土地、软件、无形资产的摊销等。）- - - Other Assets 其他资产5,340,0005,317,0004,587,000Deferred Long Term Asset Charges递延长期资产费用- - - Total Assets 资产总额53,095,00050,715,00055,651,000Liabilities 负债Current Liabilities 流动负债Accounts Payable 应付账款6,826,0007,253,0007,804,000Short/Current Long Term Debt 短期、长期流动负债172,000102,000142,000Other Current Liabilities 其他流动负债593,000463,000625,000Total Current Liabilities 流动负债总额7,591,0007,818,0008,571,000Long Term Debt 长期负债2,049,0001,886,0001,980,000Other Liabilities 其他负债1,196,0001,877,0001,927,000Deferred Long Term Liability Charges 递延长期负债费用555,00046,000411,000Minority Interest 少数股东权益- - - Negative Goodwill 负商誉- - - Total Liabilities 负债总额11,391,00011,627,00012,889,000Stockholders Equity 股东权益Misc Stocks Options Warrants- - - Redeemable Preferred Stock 可赎回优先股- - - Preferred Stock 优先股- - - Common Stock 普通股14,993,00012,944,00011,653,000Retained Earnings 留存收益26,318,00026,537,00030,848,000Treasury Stock 库存股- - - Capital Surplus 资本公积- - - Other Stockholder Equity 其他股东权益393,000(393,000)261,000Total Stockholder Equity 股东权益总额41,704,00039,088,00042,762,000Net Tangible Assets 有形资产净值 $37,283,000$34,381,000$37,886,000Cash flow 现金流量表Net Income 净收入4,369,0005,292,0006,976,000Operating Activities, Cash Flows Provided By or Used In 经营活动Depreciation 折旧（减值）5,052,0004,616,0004,798,000Adjustments To Net Income 净收入调整1,749,0002,523,000777,000Changes In Accounts Receivables 应收账款变动(535,000)260,000316,000Changes In Liabilities 负债变动(149,000)(1,374,000)(146,000)Changes In Inventories 存货变动796,000(395,000)700,000Changes In Other Operating Activities 其他经营活动变动(52,000)4,000(796,000)Total Cash Flow From Operating Activities 经营活动产生的现金流量总额11,170,00010,926,00012,625,000Investing Activities, Cash Flows Provided By or Used In 投资活动Capital Expenditures 资本支出(4,515,000)(5,197,000)(5,000,000)Investments 投资(1,043,000)(771,000)(5,176,000)Other Cash flows from Investing Activities 其他投资活动产生的现金流量(1,554,000)103,000250,000Total Cash Flows From Investing Activities 投资活动产生的现金流量总额(7,965,000)(5,865,000)(9,926,000)Financing Activities, Cash Flows Provided By or Used In 筹资活动Dividends Paid 已付股利(3,108,000)(3,100,000)(2,618,000)Sale Purchase of Stock 股票买卖(1,362,000)(6,090,000)264,000Net Borrowings 借款净额1,893,000142,000246,000Other Cash Flows from Financing Activities其他筹资活动产生的现金流量- 30,000118,000Total Cash Flows From Financing Activities 筹资活动产生的现金流量总额(2,568,000)(9,018,000)(1,990,000)Effect Of Exchange Rate Changes 汇率变动- - - Change In Cash and Cash Equivalents$637,000($3,957,000)$709,000Income statement 利润表Period EndingDec 26, 2009Dec 27, 2008Dec 29, 2007Total Revenue 总收入35,127,00037,586,00038,334,000Cost of Revenue 成本15,566,00016,742,00018,430,000Gross Profit 总利润19,561,00020,844,00019,904,000Operating Expenses 经营费用Research Development 研发费用5,653,0005,722,0005,755,000Selling General and Administrative 一般销售和管理费用7,931,0005,458,0005,401,000Non Recurring 一次性费用231,000710,000516,000Others其他费用35,000- 16,000Total Operating Expenses 经营费用总额13,850,000- 11,688,000Operating Income or Loss5,711,0008,954,0008,216,000Income from Continuing Operations 持续经营收入（主营业务收入）Total Other Income/Expenses Net 净其他营业收入（非主营业务收入）- (1,260,000)965,000Earnings Before Interest And Taxes 税前利润5,704,0007,694,0009,181,000Interest Expense 利息费用- 8,00015,000Income Before Tax 税前收入5,704,0007,686,0009,166,000Income Tax Expense 税务费用1,335,0002,394,0002,190,000Minority Interest 少数股东权益- - - Net Income From Continuing Ops 净利润4,199,0005,292,0006,976,000Non-recurring Events 一次性活动Discontinued Operations 已终止经营业务- - - Extraordinary Items- - - Effect Of Accounting Changes 会计调整- - - Other Items- - - Net Income 净收入4,369,0005,292,0006,976,000Preferred Stock And Other Adjustments 优先股和其他调整- - - Net Income Applicable To Common Shares可分配利润$4,369,000$5,292,000$6,976,000Accounting Ratios for Financial Statement AnalysisLiquidity Analysis RatiosCurrent RatioCurrent AssetsCurrent Ratio =-Current LiabilitiesQuickRatioQuick AssetsQuick Ratio =-Current LiabilitiesQuick Assets = Current Assets - InventoriesNet Working CapitalRatioNet Working CapitalNet Working Capital Ratio =-Total AssetsNet Working Capital = Current Assets - Current LiabilitiesProfitability Analysis RatiosReturn on Assets (ROA)Net IncomeReturn on Assets (ROA) =-Average Total AssetsAverage Total Assets = (Beginning Total Assets + Ending Total Assets) / 2Return on Equity (ROE)Net IncomeReturn on Equity (ROE) =-Average Stockholders EquityAverage Stockholders Equity= (Beginning Stockholders Equity + Ending Stockholders Equity) / 2Return on Common Equity (ROCE)Net IncomeReturn on Common Equity =-Average Common Stockholders EquityAverage Common Stockholders Equity= (Beginning Common Stockholders Equity + Ending Common Stockholders Equity) / 2Profit MarginNet IncomeProfit Margin =-SalesEarnings Per Share (EPS)Net IncomeEarnings Per Share =-Number of Common Shares OutstandingActivity Analysis RatiosAssets Turnover RatioSalesAssets Turnover Ratio =-Average Total AssetsAverage Total Assets = (Beginning Total Assets + Ending Total Assets) / 2Accounts Receivable Turnover RatioSalesAccounts Receivable Turnover Ratio =-Average Accounts ReceivableAverage Accounts Receivable= (Beginning Accounts Receivable + Ending Accounts Receivable) / 2Inventory Turnover RatioCost of Goods SoldInventory Turnover Ratio =-Average InventoriesAverage Inventories = (Beginning Inventories + Ending Inventories) / 2Capital Structure Analysis RatiosDebt to Equity RatioTotal LiabilitiesDebt to Equity Ratio =-Total Stockholders EquityInterest CoverageRatioIncome Before Interest and Income Tax ExpensesInterest Coverage Ratio =-Interest ExpenseIncome Before Interest and Income Tax Expenses= Income Before Income Taxes + Interest ExpenseCapital Market Analysis RatiosPrice Earnings (PE) RatioMarket Price of Common Stock Per SharePrice Earnings Ratio =-Earnings Per ShareMarket to Book RatioMarket Price of Common Stock Per ShareMarket to Book Ratio =-Book Value of Equity Per Common ShareBook Value of Equity Per Common Share= Book Value of Equity for Common Stock / Number of Common SharesDividend YieldAnnual Dividends Per Common ShareDividend Yield =-Market Price of Common Stock Per ShareBook Value of Equity Per Common Share= Book Value of Equity for Common Stock / Number of Common SharesDividend Payout RatioCash DividendsDividend Payout Ratio =-Net IncomeROA = Profit Margin X Assets Turnover RatioROA = Profit Margin X Assets Turnover RatioNet IncomeNet IncomeSalesROA =- =- X-Average Total AssetsSalesAverage Total AssetsProfit Margin = Net Income / SalesAssets Turnover Ratio = Sales / Averages Total AssetsDOW JONES INDUS. AVG道琼斯股票价格指数S&P 500 INDEX （standard& poors）标准普尔500种股份指数NASDAQ COMPOSITE INDEX纳斯达克综合指数Stocks 股票Commodities 商品期货Currencies 货币Rates & Bonds 债券ETF（Exchange Traded Fund） 交易型开放式指数基金，又称交易所交易基金Mutual Funds 共同基金Consumer sentiment is directly related to the strength of consumer spending. Consumer confidence and consumer sentiment are two ways of talking about consumer attitudes. Among economic reports, consumer sentiment refers to the Michigan survey while consumer confidence refers to The Conference Boards surveyEvent DefinitionsMarket Moving IndicatorsADP Employment Report 全美就业报告Beige Book 褐皮书（由12个美国联邦储备银行公布的报告）Business Inventories 商业库存（影响近期生产活动）Chicago PMI 芝加哥采购经理人指数（PMI大于50表示经济扩张，与原材料价格关联大）Construction Spending 建筑支出Consumer Confidence 消费者信心指数Consumer Price Index 消费者物价指数Consumer Sentiment 消费意欲Consumer Sentiment (p) 消费意欲（现在和