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9462 2
2008-05-06

朋友今年考注会,但财务管理要考英语,希望好心人帮个忙哦。

发到此邮箱:jie448@yahoo.com.cn 

[此贴子已经被作者于2008-5-6 23:39:05编辑过]

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2008-5-7 16:19:00
寻好心人帮忙哦
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2008-7-6 18:42:00

名词(中文)
名词(英文)
1
财务管理
financial management
1
资金
fund
1
金融商品
financial instrument
1
财务活动
finance activity
1
筹资管理
financing management
1
投资管理
investing management
1
直接投资
direct investment
1
间接投资
indirect investment
1
证券投资
securities investment
1
长期投资
long-term investment (or Noncurrent investment)
1
短期投资
short-term investment (or temperorary investment)
1
对内投资
internal investment
1
对外投资
external investment
1
利润(股利)分配管理
profit and dividend distribution management
1
利润最大化
profit maximum
1
资本利润率(每股利润)最大化
Earnings per share maximum
1
企业价值
value of the enterprise
1
财务预测
financial prodiction
1
财务决策
financial decision
1
财务预算
financial budget
1
财务控制
financial control
1
财务分析
financial analysis
1
所得税
income tax
1
流转税
tax on commeodities in circulation
1
资源税
tax on (natural) resources
1
财产税
property tax
1
行为税
tax on economic activities
1
利率
interest rate
1
纯利率
the real risk-free rate of interest
1
通货膨胀附加率
inflation premium
1
风险附加率
risk premium
2
资金的时间价值
time value of money
2
终值
future value
2
现值
present value
2
年金
annuity
2
预付年金
annuity due
2
永续年金
indefinte annuity
2
风险
risk
2
市场风险
market risk
2
企业特有风险
unsystematic risk (or company-specific risk)
2
经营风险
operating risk
2
财务风险
financial risk
2
报酬
return
2
投资报酬率
return on investment (ROI)
2
无风险报酬率
return on risk free investment
2
风险报酬率
return on risk investment
2
期望值
expected rate of return
2
方差
variance
2
标准差
standard deviation
2
标准差系数
coefficient of variance
2
成本性态分析
cost behavior analysis
2
本量利分析
cost volume prfoit analysis (CVP analysis)
2
变动成本
variable cost
2
固定成本
fixed cost
2
混合成本
mixed cost
2
高低点法
high-low method
2
散布图法
scattered-points graphing method
2
一元直线回归法
regression analysis method
2
技术测定法
industrial engineering method
2
直接分析法
direct analysis
2
边际贡献
contribution margin
2
边际贡献率
contribution margin rate
2
变动成本率
variable cost rate
2
保本分析
break-even analysis
2
保利分析
target profit analysis
2
安全边际量
safety margins
2
安全边际额
sales revenue on safey margins
3
筹资决策
financing decision
3
吸收直接投资
Absoption investment
3
发行股票
stock issuance
3
发行债券
bonds issuance
3
融资租赁
capital lease
3
商业信用
commercial trust or commercial credit
3
销售百分比法
Percentage on sales method
3
每股价格
price per share
3
优先股筹资
preferred stock financing
3
留存收益
retained earnings
3
补偿性余额
compensation balance
3
名义利率
nominal rate
4
资本成本
cost of capital
4
资本结构
capital structure
4
资本成本率
the cost of capital rate
4
综合资本
comprehesive capital
4
边际资本成本
marginal cost of capital
4
经营杠杆
operating leverage
4
财务杠杆
finance leverage
4
综合杠杆
comprehensive leverage
4
资本结构的优化
optimal captial structure
5
项目投资
project investment
5
投资
investment
5
现金流量
cash flows
5
营业收入
operating revenue
5
固定资产
fixed assets
5
流动资金
working capital
5
付现成本(或经营成本)
operating cost
5
变动成本
variable cost
5
固定成本
fixed cost
5
折旧额及摊销额
depreciation or amortization amount
5
现金净流量
net cash flows
5
年现金流入量
annual cash inflows
5
年现金流出量
annual cash outflows
5
净利润
net income
5
沉落成本
sunk cost
5
机会成本
opportunity cost
5
净营运资金
net working capital
5
非贴现指标
non-dicounting index
5
净现值
net present value
5
净现值率
the rate of net present value
5
现值指数
present value index
5
内含报酬率
internal rate of return
5
投资风险
risk of investment
6
证券投资
investment in securities
6
债券投资
debt investment
6
股票投资
equtiy investment
6
组合投资
investment in portfolio
6
基金投资
investment in funds
6
委托买卖
commisssion business
6
债券的价值
value of bonds
6
股票的价值
value of stocks
6
系统性风险
systematic risk
6
市场风险
market risk
6
利率风险
risk of interest rate
6
购买力风险
purchase power risk
6
非系统性风险
non-systematic risk
6
行业风险
industrial risk
6
经营风险
operating risk
6
违约风险
risk on default
7
货币资金平均持有量
precautionary balances of cash
7
应收账款
accounts receivable
7
坏账成本
bad-debt expense or cost
7
信用政策
credit policy
7
现金折扣
cash discount
7
存货管理
inventory management
8
利润分配
profit distribution
8
股利分配
dividend distribution
8
现金股利
cash dividend
8
股票股利
stock dividend
8
股利宣告日
dividend declaration date
8
股利发放日
dividend payment date
9
财务预算
financial budget
9
固定预算
fixed budget
9
弹性预算
flexible budget
9
增量预算
incremental budget
9
零基预算
current period budget
9
赤字预算
unbalanced budget
9
现金预算
cash budget
9
定期预算
periodic budget
9
滚动预算
rolling budget
9
销售预算
sales budget
9
生产预算
production budget
9
预计利润表
budgeted income statement
9
预计资产负债表
budgeted balance sheet
9
预计现金流量表
budgeted statement of cash flows
10
财务控制
financial control
10
价值控制
valuation control
10
综合控制
comprehensive control
10
责任中心
responsibility centers
10
成本中心
cost center
10
利润中心
profit center
10
投资中心
investment center
10
投资报酬率
return on investment (ROI)
10
剩余收益
residual value
10
经济增加值
economic value added
10
内部转移价格
transfer pricing
10
市场价格
market based transfer prices
10
协商价格
negotiated transfer prices
10
双重价格
the dual transfer pricing
10
以“成本”做为内部转移价格
cost based transfer prices
10
标准成本法
standard costing
10
标准变动成本
standard variable cost
10
标准固定成本
standard fixed cost
10
差异分析
variance analysis
10
有利差异
favorable variance
10
不利差异
unfavorable variance
11
财务指标分析
financial index analysis
11
财务报表分析
financial statement analysis
11
偿债能力
debt solvency capacity
11
营运能力
operating capacity
11
盈利能力
profitability
11
现金流
cash flow
11
比率分析法
ratio analysis
11
效率比率
efficiency ratios
11
结构比率
the structural ratios
11
相关比率
relevant rations
11
流动比率
current ratio
11
流动资产
current assets
11
货币资金
curency and fund (or cash and its equivalent)
11
短期投资
short-term investment (or temporary investment)
11
应收票据
notes receivable
11
应收账款
account receivable
11
预付账款
account in advance
11
其他应收款
other receivables
11
存货
inventory
11
待摊费用
prepaid expense
11
一年内到期的长期债权投资
investment in bonds extinguished in the current year
11
长期投资
long-term investment
11
固定资产
fixed (or plant) assets
11
固定资产原价
original cost of fixed assets
11
累计折旧
accumulated depreciation
11
固定资产净值
net book value of fixed assets
11
固定资产清理
disposal of fixed assets
11
固定资产减值损失
fixed asset impairment loss
11
在建工程
construction in process
11
无形资产及其他资产
intangibles and other assets
11
递延资产
deferred assets
11
长期待摊费用
long-term prepaid expense
11
其他长期资产
other long-term assets
11
流动负债
current liablities
11
短期借款
short-term bank loan
11
应付票据
note payable
11
应付账款
account payable
11
预收账款
unearned revenue
11
其他应付款
other payables
11
应付工资
salaries payable
11
应付福利费
wefare funds payable
11
应交税金
tax payable
11
其他应交款
other payables
11
预提费用
allownce for expenses
11
一年内到期的长期负债
long-term liability expired in the current year
11
其他流动负债
other current liablities
11
长期负债
long-term or noncurrent liablities
11
长期借款
long-term bank loan
11
应付债券
bonds payable
11
其他长期负债
other long-term liabilities
11
所有者权益
owner's equity
11
实收资本
paid - in capital
11
资本公积
capital reserve
11
未分配利润
undistributed profit
11
主营业务收入
revenue from major operations (usually sales revenue)
11
主营业务成本
cost of goods sold (or cost of sales)
11
主营业务利润
operating income
11
其他业务利润
other income
11
营业费用
selling expenses
11
管理费用
general and adminstrative expense
11
财务费用
financial (or interest) expense
11
投资收益
investment income (or income from investment)
11
营业外收入
gain (or other revenues)
11
营业外支出
loss (or other expenses or losses)
11
税前利润
pretax income (or net income before income tax)
11
所得税
income tax expense
11
净利润
net income (or net profit)
11
流动比率
current ratio
11
速动比率
quick ratio (or acid quick ratio, or acid test ratio)
11
现金比率
cash ratio
11
资产负债率
Debt to asset ratio
11
产权比率
Debt to equity ratio
11
有形净值负债率
Debt to tangible assets ratio
11
利息保障倍数
times interest earned ratio
11
应收账款周转率
Receivables turnover
11
存货周转率
inventory turnover
11
流动资产周转率
current assets turnover
11
固定资产周转率
fixed assets turnover
11
总资产周转率
total assets turnover
11
销售毛利率
gross profit to sales ratio
11
销售净利率
profit margin
11
成本利润率
profit to cost ratio
11
总资产报酬率
return on total assets
11
净资产收益率
return on equtiy (or net assets)
11
资本保值增值率
capital maintenance and increment ratio
11
销售现金比率
net operating cash flow to sales ratio
11
每股营业现金净流量
net operating cash flow per share
11
净收益营运指数
operating profit to net income ratio
11
现金营运指数
operating cash flow to operating profit ratio
11
杜邦财务分析
the Du Pont financial analysis system
11
沃尔比重评分法
the Alexander Wall system
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