财务管理专业英语期末重点一、单词Topic1财务管理fi
a
cialma
ageme
t资本预算capitalbudgeti
g资本结构capitalstructure股利政策divide
dpolicy存货i
ve
tory风险规避riskaversio
股东权益stockholders’equity流动负债curre
tliabilityTopic2财务风险fi
a
cialrisk合伙制企业part
ership私人业主制企业soleproprietorship收入reve
ue主计长co
troller财务困境fi
a
cialdistress股票期权stockoptio
首次公开发行股票IPOi
itialpublicofferi
gTopic3盈利能力profitability偿付能力solve
cy利润表i
comestateme
t有价证券marketablesecurities提款withdrawal应收账款accou
tsreceivable递延税款deferredtaxTopic4流动性比率liquidityratio权益乘数equitymultiplier资产收益率ROAretur
o
assets毛利grossprofitmargi
权益报酬率retur
o
equity市盈率PEratio杠杆比率leverageratio息税前盈余EBITear
i
gsbeforei
teresta
dtaxesTopic5货币时间价值timevalueofmo
ey年金a
uity折现率discou
trate机会成本opportu
itycost
f递延年金deferreda
uity条款cove
a
t到期收益率yieldtomaturity违约风险defaultriskTopic6组合portfolio可分散风险diversifiablerisk概率probability灵敏度分析se
sitivitya
alysis有效市场假说efficie
tmarkethypothesis套利定价理论APTarbitrageprici
gtheory资本资产定价模型capitalassetprici
gmodel期望收益expectedretur
Topic7资本支出capitalexpe
diture资本预算capitalbudget破产ba
kruptcy制造费用overhead模拟simulatio
期后审计postaudit沉没成本su
kcost附加效应sideeffectTopic8金融市场fi
a
cialmarket回购repurchase操纵ma
ipulate承销u
derwriti
g私人控股公司privatelyheldcorporatio
公开上市gopublic公开发行publicoffer加权平均资本成本weightedaveragecostofcapitalTopic9混合证券hybridsecurity风险资本ve
turecapital期权交易optio
excha
ge贷款额度li
eofcredit租赁lease最优资本结构optimalcapitalstructure目标资本结构desiredortargetcapitalstructure可转换债券co
vertiblebo
dTopic10股票回购stockrepurchase股票股利stockdivide
ds股票分割stocksplit
f所有权稀释dilutio
ofow
ership剩余股利政策residualdivide
dpolicy清算股利liquidati
gdivide
d现金股利cashdivide
ds股票股利stockdivide
dsTopic11营运资本管理worki
gcapitalma
ageme
t商业票据commercialpaper支出disburseme
t信用期限creditperiod交易动机tra
sactio
motive短期有价证券marketablesecurity回购协议repurchaseagreeme
t银行承兑汇票ba
kers’accepta
ceTopic12国际财务管理i
ter
atio
alfi
a
cialma
ageme
t国际货币基金组织I
ter
atio
alMo
etaryFu
d跨国公司multi
atio
alcorporatio
i
ter
atio
alcorporatio
汇率excha
gerate间接标r