财务管理英汉辞汇

Chapter 2

Securities39证券

Public Offerings and Private Placement39公募和私募

Primary Market and Second Market39初级市场和二级市场

Money Market and Capital Market39金融市场和资本市场

Organized Securities Exchanges and Over-the-Counter Markets

40证券市场和柜台市场

Organized Securities Exchanges40证券交易所

Listing Requirements41上市要求

Price Quotes42报价

THE INVESTMENT BANKER42投资银行和投资银行家

Underwriting42承销

Distributing43分销

Advising43咨询

Distribution Methods43承销方法

Negotiated Purchase44协商购买

Competitive Bid Purchase44竞价购买

Commission or Lest-Efforts Basis44佣金或代理方式

Privileged Subscription45特许认购

FLOTATION COSTS47发行成本

Stockholders49股东

REGULATION48法规

Shelf Registration50注册

RATES OF RETURN IN THE FINANCIAL MARKETS

51金融市场上的收益率

Effects of Inflation51通货膨胀

The Unbiased Expectation Theory58无偏预期理论

Chapter3

Accounts Receivable Turnover Ratio, 83应收账款周转率

Direct Method, 78直接方法

Acid-Test (Quick) Ratio, 82酸性测试（速动）比率

Du Pont Analysis, 92杜邦分析

Average Collection Period, 83平均收款期

Earnings before Taxes, 70税前利润

Balance Sheet, 71资产负债表

Equity, 72净资产

Cash Flow Statement, 74现金流量表

Financial Ratios, 81财务比率

Cash Flows from Financing Activities, 78筹资活动产生的现金流量

Financing Costs,70筹资成本

Cash Flows from Investment Activities, 78投资活动产生的现金流量

Fixed or Long-term Assets, 71固定或长期资产

Income Statement, 69利润表

Cash Flows from Operations, 76经营活动产生的现金流量

Indirect Method, 78间接方法

Current Assets, 71流动资产

Inventory Turnover Ratio, 83存货周转率

Current Ratio, 82流动比率

Debt, 72负债

Liquidity, 81流动性

Debt Ratio, 88负债比率

Net Income Available to Common Stockholders (Net Income), 70可分配给普通股东的净利润

Chapter5

Compound Interest142复合利率

Future-Value Interest Factor145复利终值系数

Present Value148现值

Discount Rate148折现率

Present-Value Interest Factor149复利现值系数

Annuities151年金

Ordinary Annuities151普通年金

Future-Value Interest Factor for an Annuity152年金终值系数

Present-Value Interest Factor for an Annuity154年金现值系数

Annuities Due156预付年金

Amortized Loans157分期偿还债务

Perpetuities161永续年金

Compound Interest with Nonannual Periods158非年计息方式的复合利率

Present Value of an Uneven Stream159不规则现金流的现值

Chapter 6

Debentures, 172信用债券

Subordinated debentures, 172次位信用债券

Mortgage bonds, 172抵押债券

Eurobonds, 172欧洲债券

Zero and very low coupon bonds, 172零息和低息债券

Junk bonds, 172垃圾债券

Yield to maturity, 173到期实得收益率

Par value, 175债券面值

Coupon interest rate, 175债券利率

Current yield, 175本期收益率

Book value, 179账面价值

Liquidation value, 179清算价值

Intrinsic or economic value, 179内在价值或经济价值

Fair value, 179公平价值

Required rate of return, 181应得收益率

Opportunity cost, 181 机会成本

Net change, 184变动净额

Expected rate of return, 186预期收益率

Interest rate risk, 188利率风险

Risk premium, 191 风险溢价

Chapter 7

Call Provision200回购条款

Common Stock203普通股

Preemptive Right205优先认股权

Convertible Preferred Stock200可转换优先股

Preferred Stock197优先股

Liquidation204清算

Voting Rights204表决权

Proxy205代理

Hybrid Security197抵押品

Sinking-found Provision200偿债基金条款

Cumulative Feature199资本积累

Protective Provisions199保护性条款

Expected Rate of Return211预期收益率

Proxy Fight205代理冲突

Internal Growth206内部增长

Limited Liability205有限责任

Valuation Model208估价模型

Creditors203债权人

Retention of Profits206留存收益

Balance Sheet217资产负债表

Chapter 9

Benefit-Cost Ratio : 收益―成本比率 （见获利指数）P265

Capital Budgeting :资本预算P260

Capital Rationing :资本定额P273

Equivalent Annual Annuity(EAA) : 平均年金 （EAA）P279

Internal Rate of Return(IRR) : 内部报酬率（IRR）P266

Mutually Exclusive Projects : 互斥项目P275

Net Present Value (NPV): 净现值（NPV）P263

Payback Period : 回收期P261

Profitability Index (PI or Benefit-Cost Ratio): 获利指数（PI 或收益―成本比率） P265

Chapter 13

Dividend payout ratio, 403股利发放比率

Bird in-the-hand dividend theory, 406“一鸟在手”理论

Residual dividend theory, 409 剩余价值理论

Clientele Effect, 410顾客效用

Information asymmetry, 411 信息不对称

Agency costs, 411代理费用

Expectations Theory, 412期望理论

Declaration date, 418宣告日期

Date of record, 418过户日期

Ex-dividend date, 418 不带息日

Payment date, 419支付日

Stock split, 420股份分割

Stock dividend, 420股票股利

Stock repurchase, 423股票回购

Stock buyback, 423股票买回

Tender offer, 426投标报价

Chapter 15

Liquid Asset Management457流动资产管理

Preferred stock459优先股

Common stock459普通股

Bond459债券

Inventory459存货

Depreciation459折旧

Share repurchases459股票回购

Fixed assets459固定资产

Receivables459应收账款

Cash Flow Process460现金流程

Transactions Motive461交易动机

Precautionary Motive461预防动机

Speculative Motive461投机动机

Risk-Return Trade-off462收益风险平衡

Lock Arrangement464锁箱系统

Preauthorized Checks (PACs)468预先授权支票

Depository Transfer Checks (DTC s)470存款转账支票

Wire Transfers471电汇

Zero Balance Accounts (ZBA s)474零余额账户

Payable-through drafts (PTD s)474汇票支付

Remote Disbursing474远程支付

U.S. Treasury bills-direct484美国政府国库券

Federal Agency Securities484联邦机构证券

Bankers' Acceptances484银行承兑汇票

Negotiable Certificates of Deposit484可转让存单

Commercial Paper484商业票据

Repurchase Agreements484回购协议

Money-Market Mutual Funds484金融市场短期投资

Average inventory489平均库存

Inventory replenished490存货补充

Order Quantity490订货量

Raw-Materials490原材料

Work-in-process490 加工产品

Finished-Goods490 产成品

Chapter 16

Arbitrageur: 套利P512

Asked Rate: 卖出价P512

Bid-rate: 买入价P513

Bid-asked Spread: 买卖差价P513

Buying Rate: 买入价P513

Covered-interest Arbitrage: 抵补套利P512

Cross Rate: 折算汇率P513

Direct Quote: 直接标价P509

Exchange Rate: 兑换率P508

Exchange Rate Risk: 汇率风险p513

Floating-rate International Currency System: 浮动利率国际货币体系P508

Forward Exchange Contract: 远期外汇合同P513

Forward-spot Differential: 远期-近期差价P514

Indirect Quote: 间接标价P509

Interest Rate Parity Theory: 利率平价理论P517

Law of One Price: 一价定律P519

Multinational Corporation (MNC): 跨国公司（MNC）P506

Purchasing Power Parity Theory: 购买力平价理论 P518

Selling Rate: 卖出价P513

Simple Arbitrage: 简单套利P512

Spot Transactions: 即期交易P509

Transaction Exposure: 交易风险P521

Transfer Price: 转移价格P524

Triangular Arbitrage: 三方套利P512