财经英语单词财务成本管理.docxVIP

PART I Fundamentals to Financial Management第一部分 财务管理导论Section I Fundamentals to Financial Management第一节 财务管理概述1.profit maximization*利润最大化1-1 EPS maximization* 每股收益最大化【讲解】EPS, earnings per share 每股收益1-2 Maximization of shareholders wealth* 股东财富最大化e.g. Shareholder wealth maximization is a fundamental principleof financial management. In financial management we assumethat theobjective of the business is to maximize shareholder wealth. This is not necessarily the same as maximizing profit.【讲解】（1）maximization[,m?ksimaizei??n]n.最大化，极大化（2）minimization [,minimaizei??n, -miz-]n.最小化（3）maximize[m?ks?ma?z]v. 最大化，取……最大值，达到最大值（4）minimize [m?n?ma?z] v. 最小化（5）minimum n.最小值，最小量 adj.最小的，最低的（6）maximum n. 极大，最大限度，最大量 adj.最高的，最多的（7）the same as 和……一样，与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。在财务管理中我们假定企业的目标就是实现股东财富最大化。该目标与利润最大化不一定相同。2. Moral [m?r(?)l] hazard [h?z?d] 道德风险2-1 Adverse choice/selection 逆向选择2-2 Business ethics商业道德2-3 Social responsibility 社会道德【讲解】choice与selection辨析choice意为从众多当中选取一个，侧重描述过程。而select（selection）则强调根据某种规则进行精心挑选。3. Financial market 金融市场4. Fixed-income security 固定收益证券4-1 Equity security 权益证券4-2 Derivative[d?r?v?t?v] security 衍生证券【讲解】Derive [d?ra?v]v. 源于，派生5. Financial intermediary[,?nt?mi?d??r?]金融中介机构【讲解】intermediary n. 中间人，仲裁者，调解者，媒介物 adj.中间的6. Pension[pen?(?)n]fund养老基金7. Money market 货币市场7-1 Capital market 资本市场7-2 Debt market 债务市场7-3 Equity market 股权市场8. Primary [pra?m(?)r?] market 一级市场8-1 Secondary[sek(?)nd(?)r?] market 二级市场【讲解】公司战略中价值链相关联（1）Primary activities 基本活动（2）Secondary activities 辅助活动9. Floor trading market 场内市场9-1 OTC market 场外市场【讲解】OTC, over the counter 场外交易，非处方药Section II Analysis of Financial Statements*第二节财务报表分析*10. Stakeholder* n. 利益相关方10-1 Equity investor n. 股权投资人10-2 Creditor [kred?t?]n. 债权人10-3 Manager [m?n?d??] n. 经理人员10-4 Supplier [s?pla??]n. 供应商客户10-5 Government[g?v(?)n,m(?)nt; g?v?m(?)nt]n. 政府10-6 Customer[k?st?m?] n. 客户11. CPA, certified public accountant 注册会计师12. Limitation [l?m?te??(?)n]n. 局限性13. Financial ratio analysis* 财务比率分析14. Short-term solven