关键词不能为空

当前您在: 主页 > 高中公式大全 >

月度总结ppt模板财务管理专业英语(吐血整理)

作者:高考题库网
来源:https://www.bjmy2z.cn/gaokao
2021-01-06 16:37
tags:财务管理专业介绍

浪漫情侣头像-企望

2021年1月6日发(作者:邰正宵)
Topic1:
1、Financial management is an integrated decision-making process
concerned with acquiring, financing, and managing assets to accomplish
some overall goal within a business entity.
财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和
资产管理的综合决策过程。

2、Making financial decisions is an integral part of all forms and sizes of
business organizations from small privately- hold forms to large
publicly-traded corporations.
做财务决策对于所有形式和规模的商业组织,无论是小型私人公司还是大型公开上市公司,都是不可分割的一部分。

3、In today’s rapidly changing environment, the financial manager must
have the flexibility to adapt to external factors such as economic
uncertainty, global competition, technological change, volatility of
interest and exchange rates, changes in laws and regulations, and ethical
concerns.
在当今瞬息万变的环境中,财务经理必须具备足够的灵活性以适应外部因素,如经济的不确定性、国际竞争、技术变革、利息波动、汇率
变动、法律法规变化以及商业道 德问题。

4、The process of planning and managing a firm's long-term investments
is called capital budgeting
规划和管理一个公司的长期投资的过程是资本预算。

5、Net working capital defined as current assets minus current liabilities
净营运资本定义为流动资产减去流动负债。

6、Money begets(or breeds or gets) money
钱产生钱(或品种或获取)。

7、The financial manager also acts as a liaison between others in the
finance department and management personnel from other
departments
财务经理也要在财务部和管理部门的人员之间扮演联络人角色。

8、By issuing common stock,the firm dilutes the control of current
owners but does not have to repay the funds obtained from the stock
sale
通过发行普通股,公司稀释了现有股东的控制权,但不需要偿还出售
股票获得的资金。

9、 Although considerable debate exists over the precise model for
estimating risk and return ,few contest the notion of a risk-return
tradeoff
尽管估计风险和回报的精确模型存在着相当大的争议,但很少人反对
风险收益权衡这一概念。

10、chief executive officer:总裁、首席执行官(简称C.E.O.)

11、stock offering:股票发行
Topic2:
1、 GM's senior managers rebuffed the shareholders
通用汽车公司的高级管理人员拒绝了股东。

2、Agency problems involving the separation of ownership and
management and mechanisms for aligning the interests of owners and
managers
代理问题涉及所有权和经营权的分离及所有者与管理者利益的结合
机制。
3、The drawbacks are that it is non-transferable ,has a limited life and a
limited pool of funds ,and the proprietor has unlimited liability
缺点是,它是不可转让的,期限有限,资金有限,而且业主承担无限
责任。

4、This means that the corporation can own assets, enter into
contracts ,sue and be sued
这意味着公司可以拥有自己的资产,签订合同,起诉与被起诉。

5、These provide most of incorporation's benefits but do not relieve the
participants of professional malpractice(失职)
这些给公司提供大部分的利益但不减轻会员的专业事故。

6、 profit maximization focuses on accounting profits,lack a time
dimension and ignores risk
利润最大化的重点是会计利润,缺乏时间维度,忽视风险。

7、Some dissertation exists on whether the criterion should be the
maximization of market value of the stockholders or that of the firm
一些论文讨论应是以股东还是公司的市场价值最大化为标准。

8、This single-valued objective serves as a prerequisite for rational
behavior within an organization
这种单一价值目标作为组织内合理行为的先决条件。

9、The corporate objective function assumes that managers operate in
the best interests of stockholders,not themselves,and not attempt to
expropriate wealth from lender to benefit stockholders
企业的目标函数假定管理者为了股东的最佳利益工作,而不是自己
的,而且不会征用债务人的财富来使股东受益。

10、 Agency problems are said to result from the divergence in interest
代理问题来源于利益的差异化。

11、 managers may squander(浪费) corporate funds on excessively
lavish corporate offices and jets
管理者会浪费企业资金,用于奢华的公司办公室和设备。

12、corporation whose shares are held by a few individuals are called
closely held corporation
公司股份由少数人持有,这样的公司称为控股公司。

13、A few possibilities include maximizing revenues(总收入) ,profits ,
earning per share(每股收益),returns,market share,or social good
可能包括收入的最大化,利润,每股收益,回报,市场份额,或社会
福利。

14、 sole proprietorship:个人独资企业

15、tender offer:要约收购

16、principal- agent or agency relationship:委托-代理关系(代理关系)

17、stock options:股票期权
Topic5:
1、For most of us,taking the money in the present is just plain instinctive
对于我们大多数人来说,拿了钱,在目前只是普通的本能。

2、Annuity due,in which the first cash flow in the series occurs at the
beginning of each period
先付年金,是指一系列中的第一次现金流量发生在每个阶段的开始。

3、The notion that money has time value is intuitively appealing.
金钱有时间价值这一概念直观的吸引人。

4、The interest rate is in essence a specialized form of time value of
money,and pertains generally to the use of debt instruments.
利率在本质上是货币时间价值的特殊形式,一般涉及债务工具的使
用。

5、Most credit card holders are acutely aware of the implications of
missing an interest payment as this amount is then added to the
outstanding balance to calculate the amended amount owing!
大多数信用卡持有人都能敏锐地意识到这种错过利息支付的暗示,因为这个数目会被加到未付余额中以计算修正后的欠款数目!

6、There are three basic approaches to valuing financial
assets--discounted cash flow(DCF) valuation,relative valuation,and
contingent claim valuation.
有三种基本方法评估资产—贴现现金流,相对估值,和或有要求权估
价。
7、Term to maturity or simply maturity of a bond is the length of time
until the agreement expires.
债券的到期时间是直到协议到期的这段时间。

8、Because a call provision is beneficial to the issuer,the issuer usually
has to offer investors some enticements to sell such a bond.
因为赎回条款对发行人有益,发行人通常为投资者提供一些诱惑来出
售这种债券。

9、A sinking fund provision permits the issuer to retire a bond through a
series of predefined principal payments over the life of the issue.
偿债基金条款要求发行人在偿债期间通过一系列预先支付的基金来
偿还债券。

10、The trustee monitors the issuer to ensure that he complies(comply)
with all terms of the indenture.
受托人监督发行人,保证他遵守契约的所有条款。

11、Unsecured debt,also called a debenture,represents bonds raised
without any collateral.
信用借贷,也被称为信用债券,代表了没有任何抵押额债券。

FVIFA(future value interest factor for annuities):年金终值系数

PVIFA( present value interest factor for annuities):年金现值系数
Topic6:
1、It disregards the fact that a project is only one asset within a firm's
portfolio of assets and that a firm's stock is only one stock in most
investor's portfolios.
它忽视这样一个事实:项 目只是公司的投资组合资产中的一个资产,
公司的股票只是在大多数投资者的投资组合中的一只股票。

2、The uncertainty of future outcomes is usually expressed in terms of
probability and plotted in a probability distribution which can be
expressed as an equation called the probability distribution function.
未来结果的不确定性通常 表示为条件概率和绘制的概率分布,它可以
表示为一个方程称为概率分布函数。

3、This assumption greatly simplifies investment analysis,as two
parameters,the expected return (mean) and the standard deviation,are
sufficient to completely describe the probability distribution of all
financial returns.
这一假设大大简化了投资分析,作为两种参数,预期 收益(平均)和
标准偏差,足以完全描述所有投资回报的概率分布。

4、They are symmetrical with densities more concentrated in the middle
than in the tails.
他们是对称的,而且中间比两边更密集。

5、Hence,the price is inelastic(无弹性的) with respect to the output so
the price graph is horizontal.
因此,价格在输出方面的无弹性导致价格图水平。

6、In efficient markets,prices become not predictable but random,so no
investment pattern can be discerned(察觉).
在有效市场中,价格变得不可预测且随机,所以看不出投资模式。

7、Hence,only new and unanticipated information triggers stock price
changes.
因此,只有新的和意想不到的信息,引发股票价格的变化。

8、The fact that portfolio variance also depends on security covariance
added to the plausibility of the approach.
事实上,投资组合方差也取决于证券协方差和方法的合理性。

9、Therefore,the relevant risk of an individual stock,which is called its
beta coefficient.
因此,个人股票的相关风险,即它的β系数。

price taker(s) :价格接受者

post-earnings announcement drift:期后盈余披露

mean-variance efficient frontiers:均值方差有效边际

arbitrage pricing theory(APT): 套利定价理论
Topic7:
1、The world largest markets of software and personal computers
respectively,planned to work together to develop ,test,validate or
ensure that products conform to standards and deploy new products
世 界最大的软件和个人电脑市场,计划共同开发,测试,证实或确保
产品符合标准和部署新产品。

2、another is to classify them according to the degree of their
dependence on other projects into independent and mutually
exclusive projects
另一个分类是根据其依赖于其他项目的程度分为独立的和互不相容
的项目。

3、mutually exclusive projects are those in which the acceptance of one
project precludes the acceptance of others
互不相容的项目是指一个项目的实施阻止其他项目的实施。

4、the firm forgoes the opportunity to employ the asset in its alternative
use
该公司放弃该资产用于其他用途的机会。

5、For internal reporting purposes,accountants often allocate existing
overhead , such as general and administrative expenses
对内报表,会计通常分配现有的制造费用,如一般费用及管理费用。

6、A project's residual value will be the disposal value of the project's
assets,less any dismantling(分解成本) and removal(转移成本) costs
associated with the termination(结束,终止) of projects
一个项目的残余价值等于项目资产的处置价值减去与项目结束时有
关的分解成本和转移成本。

7、Discounted payback period is the length of time required for an
investment's cumulative discounted cash flows to equal Zero
折现回收期是指投资累计折现现金流量等于零所需时间的长度。

8、Underlying this method is the notion that a firm is more inclined to
adopt a project if it can recover its initial outlay quickly
这种方法的基本概念是一个企业更倾向于采取一个可以很快收回其
初始投资成本的项目。

9、Sometimes a company's managers believe that they are prevented
from undertaking all acceptable projects because of a shortage of funds。
Capital rationing is the term used to describe such a situation
有时,一个公司的经理认为因资金短缺他们无 法承担所有可接受的项
目。资本限额就是用来描述这样的情况。

10、So a percentage of all projects undertaken by any reasonably
aggressive firm will necessarily go awry
所以任意合理积极的公司从事的所有项目的一部分必然会出错。
Topic8:
?1、This issuing corporation receives the proceeds from the sale of the
new securities
发行公司收到销售证券的收益。

2、Investment banks neither take deposits nor make loans
投资银行不接受存款和贷款。

3、Regulations prohibit issuing corporations from stabilizing their shares
to prevent them from manipulating their share price
规定禁止发行公司稳定他们的股票以防止他们操纵股价。

4、A rights offer,also called a privileged subscription,involves initially
offering the securities to the firm's existing stockholders
认股权发行,也被称为特权认购,意味着最先向公司现有的股东发行
证券。

5、Conferring instant superwealth on a few talented and lucky
entrepreneurs
赋予少数有才干的人和幸运企业家即时巨大的财富。

6、Secondary markets exist for bonds , stocks, options, future contracts ,
and other financial assets
二级市场存在的债券,股票,期权、期货合约和其他金融资产。

7、But this breakdown is sufficient to show that there are many types of
financial markets
但此破裂足以表明,有多种类型的金融市场。


8、And a reluctance on the part of individual countries to give up control
over their national monetary policies
个别国家部分不愿意放弃对自己国家的货币政策的控制。


9、A derivative is any security whose value is derived from the price of
some other underlying asset
一个衍生工具其价值是从一些其他标的资产的价格中获得的。


10、Investment banks provide three major services in handing a new
security issue : advising ,underwriting ,and ,marketing
投资银行提供三大服务:在移交一个新的安全问题提供咨询,包销,
营销。


11、Underwriting is the act of buying a new security form a company and
reselling it to investors
包销是从一个公司购买新的证券再转售给投资者。

12、An investment banker that acts to guarantee the sale of a new
securities issue by buying the securities for subsequent resale to the
public is called an underwriter
投资银行家通过购买证券随后转售给公众以保证新证券发行的销售
量,被称为一个担保人。

13、A publicly held firm can often attract better managers by offering
them incentive stock options , which allow managers to buy shares of
the firm's stock at a predetermined price < br>公众持有的公司往往能吸引更好的管理者,通过向他们发行激励性股
票期权,这让管理者以事先确 定的价格购买公司股票的股份。


14、Many corporate charters include a preemptive right giving existing
stockholders the right to buy new shares of common stock issued in
proportion to their current ownership
许多公司章程,包括优先权,给现有股东购买新普 通股份额的权利,
(以保证)其在目前的所有权中的比例。


15、Companies use other sources of financing to a lesser extent such as
convertible debt
公司使用程度较轻的其他融资来源,比如可转换债券。


16、Fortunately , these financial assets usually constitute a small
percentage capital of most firms
幸运的是,这些金融资产通常构成大多数企业一个很小的百分比资
本。
Topic9:
1、We also discuss the Modigliant- Miller theorem of capital structure
irrelevance for a firm when there are no taxes or other market frictions
.我们也讨论了公司在没有税务或其他市场摩擦时MM的资本结
构无关理论。2、What's more, there is a range of securities that share
some characteristics with debt and some with equity and are therefor
called hybrid securities
更重要的是,有一系列的证券共享有一些债券和一些股权的特征,因
此 叫做混合证券。3、Thus, smaller and riskier businesses are more likely
to seek venture capital and are also more likely to be asked to give up a
greater share of the firm when receiving the venture capital.因此,更小
更有风险的公司更有可能去寻求风险资本, 当接受风险资本时也更
容易被要求放弃更大的公司享有份额。 4、One alternative used
successfully by Japanses companies in the late 1980s was warrants,
where the holders received the right to buy shares in the company at a
fixed price sometime in the future in return for paying for the warrants
up front.日本公司在1980 年代晚期的一次成功选择就是使用了认股
权证。就是先购买认股权证,作为回报持有者有在将来的某个时 间以
固定的价格购买公司份额的权利。5、To the degree that the market
overestimates how risky a firm is, the firm may gain by using warrants
and option- like securities.在某种程度上,当市场对一家公司风险评估
过高时,这家公司通过发 行认股权证和类期权证券可能获得利润。
6、A lease agreement is usually categorized as either an operating lease
or a capital lease.一个租赁协议通常分为经营租赁或融资租赁。

7、Operating leverage, Other things the same,a firm with less
operating leverage is better able to employ financial leverage because it
will have less business risk. 经营杠杆,和其他的一样,一家公司 使用
更少的经营杠杆可能比使用财务杠杆更好,因为它将降低业务风险。

听不到吉他谱-toone


再审申请书格式-电子像册


漫画头像女-穷开心花儿乐队


女子防身器-曾的拼音


珍爱生命的作文-荷花古诗


傲慢与偏见读后感英文-控件开发


婚庆策划公司-凉爽的近义词


歌颂母爱的诗歌-山水田园诗人



本文更新与2021-01-06 16:37,由作者提供,不代表本网站立场,转载请注明出处:https://www.bjmy2z.cn/gaokao/497596.html

财务管理专业英语(吐血整理)的相关文章