財務管理專業英語business 企業商業業務financialrisk財務風險soleproprietorship私人業主制企業partnership 合伙制企業limitedpartner有限責任合伙人generalpartner一般合伙人separationofownershipandcontrol所有權與經營權分離claim要求主張要求權managementbuyout管理層收購tenderoffer要約收購financialstandards財務準則initialpublicoffering首次公開發行股票privatecorporation私募公司未上市公司closelyheldcorporation控股公司boardofdirectors董事會executovedirector執行董事non-executovedirector非執行董事chairperson主席controller主計長treasurer司庫revenue 收入profit 利潤earningspershare每股盈余return回報marketshare市場份額socialgood社會福利financialdistress財務困境stakeholdertheory利益相關者理論value(wealth)maximization價值（財富）最大化commonstockholder普通股股東preferredstockholder優先股股東debtholder債權人well-being福利diversity多樣化goingconcern持續的agencyproblem代理問題free-ridingproblem搭便車問題informationasymmetry信息不對稱retailinvestor散戶投資者institutionalinvestor機構投資者agencyrelationship代理關系netpresentvalue凈現值creativeaccounting創造性會計stockoption股票期權agencycost代理成本bondingcost契約成本monitoringcosts監督成本takeover接管corporateannualreports公司年報balancesheet資產負債表incomestatement利潤表statementofcashflows現金流量表statementofretainedearnings留存收益表fairmarketvalue公允市場價值marketablesecurities油價證券check支票moneyorder撥款但、匯款單withdrawal提款accountsreceivable應收賬款creditsale賒銷inventory存貨property,plant,andequipment土地、廠房與設備depreciation折舊accumulateddepreciation累計折舊liability負債currentliability流動負債long-termliability長期負債accountspayout應付賬款notepayout應付票據accruedespense應計費用deferredtax遞延稅款preferredstock優先股commonstock普通股bookvalue賬面價值capitalsurplus資本盈余accumulatedretainedearnings累計留存收益hybrid混合金融工具treasurystock庫藏股historiccost歷史成本currentmarketvalue現行市場價值realestate房地產outstanding發行在外的aprofitandlossstatement損益表netincome凈利潤operatingincome經營收益earningspershare每股收益simplecapitalstructure簡單資本結構dilutive沖減每股收益的basicearningspershare基本每股收益complexcapitalstructures復雜的每股收益dilutedearningspershare稀釋的每股收益convertiblesecurities可轉換證券warrant認股權證accrualaccounting應計制會計amortization攤銷acceleratedmethods加速折舊法straight-linedepreciation直線折舊法statementofchangesinshareholders’equity股東權益變動表sourceofcash現金來源useofcash現金運用operatingcashflows經營現金流cashflowfromoperations經營活動現金流directmethod直接法indirectmethod間接法bottom-upapproach倒推法investingcashflows投資現金流cashflowfrominvesting投資活動現金流jointventure合資企業affiliate分支機構financingcashflows籌資現金流cashflowsfromfinancing籌資活動現金流timevalueofmoney貨幣時間價值simpleinterest單利debtinstrument債務工具annuity年金futurevalue終至presentvalue現值compoundinterest復利compounding復利計算pricipal本金mortgage抵押creditcard信用卡terminalvalue終值discounting折現計算discountrate折現率opportunitycost機會成本requiredrateofreturn要求的報酬率costofcapital資本成本ordinaryannuity普通年金annuitydue先付年金financialratio財務比率 deferredannuity遞延年金restrictivecovenants限制性條款 perpetuity永續年金bondindenture債券契約 facevalue面值financialanalyst財務分析師 couponrate息票利率liquidityratio流動性比率 nominalinterestrate名義利率currentratio流動比率 effectiveinterestrate有效利率windowdressing賬面粉飾 going-concernvalue持續經營價值marketablesecurities短期證券 liquidationvalue清算價值quickratio速動比率 bookvalue賬面價值cashratio現金比率 markervalue市場價值debtmanagementratios債務管理比率 intrinsicvalue內在價值debtratio債務比率 mispricing給……錯定價debt-to-equityratio債務與權益比率 valuationapproach估價方法equitymultiplier權益乘 discountedcashflowvaluation折現現金流量模型long-termratio長期比率 undervaluation低估debt-to-total-capital債務與全部資本比率 overvaluation高估leverageratios杠桿比率 option-pricingmodel期權定價模型interestcoverageratio利息保障比率 contingentclaimvaluation或有要求權估價earningsbeforeinterestandtaxes息稅前利潤 promissorynote本票cashflowcoverageratio現金流量保障比率 contractualprovision契約條款assetmanagementratios資產管理比率 parvalue票面價值accountsreceivableturnoverratio應收賬款周轉率maturityvalue到期價值inventoryturnoverratio存貨周轉率 coupon息票利息inventoryprocessingperiod存貨周轉期 couponpayment息票利息支付accountspayableturnoverratio應付賬款周轉率couponinterestrate息票利率cashconversioncycle現金周轉期 maturity到期日assetturnoverratio資產周轉率 termtomaturity到期時間profitabilityratio盈利比率 callprovision贖回條款grossprofitmargin毛利潤 callprice贖回價格operatingprofitmargin經營利潤 sinkingfundprovision償債基金條款netprofitmargin凈利潤 conversionright轉換權returnonasset資產收益率 putprovision賣出條款returnontotalequityratio全部權益報酬率indenture債務契約returnoncommonequity普通權益報酬率 covenant條款market-to-bookvalueratio市場價值與賬面價值比率trustee托管人marketvalueratios市場價值比率 protectivecovenant保護性條款dividendyield 股利收益率 negativecovenant消極條款dividendpayout股利支付率 positivecovenant積極條款financialstatement財務報表 secureddeht擔保借款profitability盈利能力 unsecureddeht信用借款viability生存能力 creditworthiness信譽solvency償付能力 collateral 抵押品collateraltrustbonds抵押信托契約 debenture信用債券bondrating債券評級currentyield現行收益yieldtomaturity到期收益率defaultrisk違約風險interestraterisk利息率風險authorizedshares授權股outstandingshares發行股treasuryshare庫藏股repurchase回購righttoproxy代理權righttovote投票權independentauditor獨立審計師straig