文档介绍：--------------------------校验:_____________--------------------------日期:_____________财务管理专业英语财务管理专业英语business企业商业业务financialrisk财务风险soleproprietorship私人业主制企业partnership合伙制企业limitedpartner有限责任合伙人generalpartner一般合伙人separationofownershipandcontrol所有权与经营权分离claim要求主张要求权managementbuyout管理层收购tenderoffer要约收购financialstandards财务准则initialpublicoffering首次公开发行股票privatecorporation私募公司未上市公司closelyheldcorporation控股公司boardofdirectors董事会executovedirector执行董事non-executovedirector非执行董事chairperson主席controller主计长treasurer司库revenue收入profit利润earningspershare每股盈余return回报marketshare市场份额socialgood社会福利financialdistress财务困境stakeholdertheory利益相关者理论value(wealth)maximization价值(财富)monstockholder普通股股东preferredstockholder优先股股东debtholder债权人well-being福利diversity多样化goingconcern持续的agencyproblem代理问题free-estatement利润表statementofcashflows现金流量表statementofretainedearnings留存收益表fairmarketvalue公允市场价值marketablesecurities油价证券check支票moneyorder拨款但、ountsreceivable应收账款creditsale赊销inventory存货property,plant,andequipment土地、umulateddepreciation累计折旧liability负债currentliability流动负债long-eleratedmethods加速折旧法straight-linedepreciation直线折旧法statementofchangesinshareholders’equity股东权益变动表sourceofcash现金来源useofcash现金运用operatingcashflows经营现金流cashflowfromoperations经营活动现金流directmethod直接法indirectmethod间接法bottom-pounding复利计算pricipal本金mortgage抵押creditcard信用卡terminalvalue终值discounting折现计算discountrate折现率opportunitycost机会成本requiredrateofreturn要求的报酬率costofcapital资本成本ordinaryannuity普通年金annuitydue先付年金financialratio财务比率deferredannuity递延年金restrictivecovenants限制性条款perpetuity永续年金bondindenture债券契约facevalue面值financialanalyst财务分析师couponrate息票利率liquidityratio流动性比率nominalinterestrate名义利率currentratio流动比率effectiveinterestrate有效利率windowdressing账面粉饰going-concernvalue持续经营价值marketablesecurities短期证券liquidationvalue清算价值quickratio速动比率bookvalue账面价值cashratio现金比率markervalue市场价值debtmanagementratios债务管理比率intrinsicvalue内在价值debtratio债务比率mispricing给……错定价格debt-to-equityratio债务与权益比率valuationapproach估价方法equitymultiplier权益乘discountedcashflowvaluation折现现金流量模型long-termratio长期比率