会计专业英语

会计专业英语

business 企业 商业 业务 financial risk 财务风险

sole proprietorship 私人业主制企业 partnership 合伙制企业

limited partner 有限责任合伙人 general partner 一般合伙人

separation of ownership and control 所有权与经营权分离

claim 要求 主张 要求权 management buyout 管理层收

tender offer 要约收购 financial standards 财务准则

initial public offering 首次公开发行股票

private corporation 私募公司 未上市公司

closely held corporation 控股公司 board of directors 董事会

executove director 执行董事 non- executove director 非执行董事

chairperson 主席 controller 主计长 treasurer 司库

revenue 收入 profit 利润 earnings per share 每股盈余

return 回报 market share 市场份额 social good 社会福利

financial distress 财务困境 stakeholder theory 利益相关者理论

value (wealth) maximization 价值（财富）最大化 common stockholder 普通股股东

preferred stockholder 优先股股东 debt holder 债权人 well-being 福利

diversity 多样化 going concern 持续的 agency problem 代理问题

free-riding problem 搭便车问题 information asymmetry 信息不对称

retail investor 散户投资者 institutional investor 机构投资者

agency relationship 代理关系 net present value 净现值

creative accounting 创造性会计 stock option 股票期权 agency cost 代理成本

bonding cost 契约成本 monitoring costs 监督成本 takeover 接管

corporate annual reports 公司年报 balance sheet 资产负债表

income statement 利润表 statement of cash flows 现金流量表

statement of retained earnings 留存收益表 fair market value 公允市场价值

marketable securities 油价证券 check 支票 money order 拨款但、汇款单

withdrawal 提款 accounts receivable 应收账 credit sale 赊销

inventory 存货 property,plant,and equipment 土地、厂房与设备

depreciation 折旧 accumulated depreciation 累计折旧

liability 负债 current liability 流动负债

long-term liability 长期负债 accounts payout 应付账款

note payout 应付票据 accrued espense 应计费用

deferred tax 递延税款 preferred stock 优先股

common stock 普通股 book value 账面价值

capital surplus 资本盈余 accumulated retained earnings 累计留存收益

hybrid 混合金融工具 treasury stock 库藏股

historic cost 历史成本 current market value 现行市场价值

real estate 房地产 outstanding 发行在外的 a

profit and loss statement 损益表 net income 净利润 operating income 经营收益 earnings per share 每股收益

simple capital structure 简单资本结构

dilutive 冲减每股收益的

basic earnings per share 基本每股收益 complex capital structures 复杂的每股收益

diluted earnings per share 稀释的每股收益 convertible securities 可转换证券

warrant 认股权证 accrual accounting 应计制会计 amortization 摊销

accelerated methods 加速折旧法 straight-line depreciation 直线折旧法

statement of changes in shareholders’equity 股东权益变动表

source of cash 现金来源 use of cash 现金运用

operating cash flows 经营现金流 cash flow from operations 经营活动现金

direct method 直接法 indirect method 间接法

bottom-up approach 倒推法 investing cash flows 投资现金流

cash flow from investing 投资活动现金流 joint venture 合资企业

affiliate 分支机构 financing cash flows 筹资现金流

cash flows from financing 筹资活动现金流 time value of money 货币时间价值

simple interest 单利 debt instrument 债务工具 annuity 年金

future value 终至 present value 现值

compound interest 复利 compounding 复利计算 pricipal 本金

mortgage 抵押 credit card 信用卡 terminal value 终值

discounting 折现计算 discount rate 折现率 opportunity cost 机会成本

required rate of return 要求的报酬率

cost of capital 资本成本 ordinary annuity普通年金 annuity due 先付年金

financial ratio 财务比率 deferred annuity 递延年金

restrictive covenants 限制性条款 perpetuity 永续年金

bond indenture 债券契约 face value 面值

financial analyst 财务分析师 coupon rate 息票利率

liquidity ratio 流动性比率 nominal interest rate 名义利率

current ratio 流动比率 effective interest rate 有效利率

window dressing 账面粉饰 going-concern value 持续经营价值

marketable securities 短期证券 liquidation value 清算价值

quick ratio 速动比率 book value 账面价值

cash ratio 现金比率 marker value 市场价值

debt management ratios 债务管理比率 intrinsic value 内在价值

debt ratio 债务比率 debt-to-equity ratio 债务与权益比率

valuation approach 估价方法 equity multiplier 权益乘

discounted cash flow valuation 折现现金流量模型

long-term ratio 长期比率 undervaluation 低估

debt-to-total-capital 债务与全部资本比率 overvaluation 高估

leverage ratios 杠杆比率 option-pricing model 期权定价模型

interest coverage ratio 利息保障比率 contingent claim valuation 或有要求权估价

earnings before interest and taxes 息税前利润 promissory note 本票

cash flow coverage ratio 现金流量保障比率 contractual provision 契约条款

asset management ratios 资产管理比率 par value 票面价值

accounts receivable turnover ratio 应收账款周转率 maturity value 到期价值

inventory turnover ratio 存货周转率 coupon 息票利息

inventory processing period 存货周转期 coupon payment 息票利息支付

accounts payable turnover ratio 应付账款周转率coupon interest rate 息票利率

cash conversion cycle 现金周转期 maturity 到期日

asset turnover ratio 资产周转率 term to maturity 到期时间

profitability ratio 盈利比率 call provision赎回条款

gross profit margin 毛利润 call price 赎回价格

operating profit margin 经营利润 sinking fund provision 偿债基金条款

net profit margin 净利润 conversion right 转换权

return on asset 资产收益率 put provision 卖出条款

return on total equity ratio 全部权益报酬率 indenture 债务契约

return on common equity 普通权益报酬率 covenant 条款

market-to-book value ratio 市场价值与账面价值比率 trustee 托管人

market value ratios 市场价值比率 protective covenant 保护性条款

dividend yield 股利收益率 negative covenant 消极条款

dividend payout 股利支付率 positive covenant 积极条款

financial statement财务报表 secured deht担保借款

profitability 盈利能力 viability 生存能力

creditworthiness 信誉 solvency 偿付能力

collateral 抵押品 collateral trust bonds 抵押信托契约

debenture 信用债券 bond rating 债券评级 yield to maturity 到期收益率

default risk 违约风险 interest rate risk 利息率风险 authorized shares 授权股

outstanding shares 发行股 treasury share 库藏股 repurchase 回购

right to proxy 代理权 right to vote 投票权

independent auditor 独立审计师

straight or majority voting 多数投票制 cumulative voting 积累投票制

liquidation 清算 right to transfer ownership 所有权转移权

preemptive right 优先认股权 dividend discount model 股利折现模型

capital asset pricing model 资本资产定价模型 constant growth model 固定增长率模型

growth perpetuity 增长年金 mortgage bonds 抵押债券

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