国际财务管理课本单词

更新时间:2023-05-25 05:03:54 阅读：评论：0

第二章

exchange rate汇率 mergers并购 restructuring重组 monetary policy货币政策 exchange rate policy汇率政策 debt crisis债务危机European Monetary Union欧洲货币联盟fiscal union财政联盟 citizens referendum全民公投第四章全球各地的公司治理 corporate governance around the world公司治理 corporate governance股东财富最大化 Shareholder wealth maximization忠诚职责 duty of loyalty公司治理机制 corporate governance system股东 shareholder管理人员 managers利益相关者 stakeholders上市公司 the public corporation利益冲突 the conflicts of interest代理问题前所未有的近义词 agency problem 自由现金流 free cash flows董事会 board of directors外部董事 outside directors激励合约 incentive contracts所有权集中 concentrated ownership利益联盟效应 alignment管理防御效应 entrenchment透明度 accounting transparenc敌意收购 no stile takeover法律和公司治理 law and corporate governance英国普通法 English common law法国大陆法 French civil law德国大路法 german civil law斯堪的纳维亚大陆法Scandinavian civil law用脚投票 voting by foot用手投票 voting by hand华尔街 the wall street 第五章American terms 美式标价飞蚊症是什么症状 European terms 欧式标价Cross-exchange rate 套算汇率 spot rate 即期汇率 Forward rate 远期汇率 Foreign exch

ange market 外汇市场Interbank market 银行间同业市场 Spot market 即期市场Forward market 远期市场 retail market 零售市场Wholesale market 批发市场 OTC 场外市场Client market客户市场 ask price卖出报价 Bid price买入报价 currency against currency 货币对货币互换Direct quotation 直接标价 indirect quotation 间接标价Forward premium /discount 远期升水/贴水Triangular arbitrage三角套利Correspondent banking relationships 通汇关系Appreciate 升值 depreciate 贬值第六章套利 arbitrage 套利组合arbitrage portfolio 抵补套利covered interest arbitrage 市场假说efficient market hypothesis 费雪效应fisher effect 远期预期平价Forward expected parity 实际汇率Real exchange rate 利率平价 interest rate parity 国际费雪效应international fisher effect 一介定律law of one price 基本分析法fundamental approach 不可贸易商品Non-tradable Goods购买力平价purchasing power parity 货币数量理论 Quantity theory of money 技术分析法technical approach 非抵补利率平价 uncovered interest rate parity 自我筹资lf-financing 汇率决定exchange rate determination 汇率预测forecasting exchange rate 随机漫步假说random walk hypothesis 第七章American option 美式期权 Exerci price/Striking price 执行European option 欧式期权 At-the-money 平价Settlement price 结

算价格In-the-money 价内 Long 多头Out-of-money 价外Short 空头Call option看涨期权 Writer 开立者Put option 看跌期权 Open interest 未平仓合约 Futures 挽救自己期货 Option 期权 Hedgers 套期保值者 speculators 投机者Contract size 合约规模 standardized 标准化Derivative curity 衍生证券 premium 期权费第九章销售额 sales 变动成本 variable costs固定制造费用 fixed overhead costs 折旧额 depreciation allowances税前净利润 net profit before tax 所得税 income tax税后利润 profit after tax 加回折旧add back depreciation以英镑计算的经营现金流量 operating cash flow亿美元计算的经营现金流量 in pounds/dollars

第十章利润表：income statement

销售收入：sales revenue

折旧费用: depreciation

净营业利润：net operating income

所得税： income tax

税后利润：profit after tax

外汇损益：foreign exchange gain(loss)

净利润：net income

股利：dividends

留存收益增加额: addition to retained earings

现金流量表 cash flow statement

资产负责表 balance sheet

现金 cash

应收账款 accounts receivable

存货 inventory

固定资产净额 net fixed asts

总资产 total asts

应付账款 accounts payable

应付票据 notes payable

流动负债 current liabilities

长期负债 long-term debt

普通股 common stock

留存收益 retained earnings

累计换算调整 CTA(cumulative translation adjustment)

利润表 INCOME STATEMENT
产品销售净额　Net sales of products
减：产品销售税金　Less：Sales tax

产品销售成本　 Cost of sales
产品销售毛利　 Gross profit on sales
减：销售费用　 Less：Selling expens
管理费用　General and administrative expens
财务费用　Financial expens
汇兑损失(减汇兑收益)　Exchange loss (minus exchange gains)
产品销售利润　Profit on sales
加：其他业务利润　Add：profit from other operations
营业利润　Operating profit
加：投资收益　Add：Income on investment
加：营业外收入　Add：Non-operating income
减：营业外支出　Less：Non-operating expens
加：以前年度损益调整　Add：adjustment of loss and gain for previous years
利润总额　 Total profit
减：所得税　 Less：Income tax
净利润　 Net profit

资产负债表 Balance Sheet

项目 ITEM	项三角函数的周期目 ITEM
货币资金 Cash	短期借款 Short-term loans
短期投资 Short term investments	应付票款 Notes payable
应收票据 Notes receivable	应付帐款 Accounts payab1e
应收股利 Dividend receivable	预收帐款 Advances from customers
应收利息 Interest receivable	应付工资 Accrued payro1l
应收帐款 Accounts receivable	应付福利费 Welfare payable
其他应收款 Other receivables	应付利润(股利) Profits payab1e
预付帐款 Accounts prepaid	应交税金 Taxes payable
期货保证金 Future guarantee	阵痛是什么感觉其他应交款 Other payable to government
应收补贴款 Allowance receivable	其他应付款 Other creditors
应收出口退税 Export drawback receivable	预提费用 Provision for expens
存货 Inventories	预计负债 Accrued liabilities
其中：原材料 Including:Raw materials	一年内到期的长期负债 Long term liabilities due within one year
产成品(库存商品) Finished goods	其他流动负债 Other current liabilities
待摊费用 Prepaid and deferred expens	流动负债合计 Total current liabilities
待处理流动资产净损失 Unttled G/L on current asts	长期借款 Long-term loans payable
一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear	应付债券 Bonds payable
其他流动资产 Other current asts	长期应付款 long-term accounts payable
流动资产合计 Total current asts	专项应付款 Special accounts payable
长期投资： Long-term investment：	其他长期负债 Other long-term liabilities
其中:长期股权投资 Including long term equity investment	其中:特准储备资金 Including:Special rerve fund
长期债权投资 Long term curities investment	长期负债合计 Total long term liabilities
*合并价差 Incorporating price difference	递延税款贷项 Deferred taxation credit
长期投资合计 Total long-term investment	负债合计 Total liabilities
固定资产原价 Fixed asts-cost
减：累计折旧 Less:Accumulated Dpreciation	* 少数股东权益 Minority interests
固定资产净值 Fixed asts-net value	实收资本(股本) Subscribed Capital
减：固定资产减值准备 Less:Impairment of fixed asts	国家资本 National capital
固定资产净额 Net value of fixed asts	集体资本 Collective capital
固定资产清理 Disposal of fixed asts	法人资本 Legal person"s capital
工程物资 Project material	其中:国有法人资本 Including:State-owned legal person"s capital
在建工程 Construction in Progress	集体法人资本 Collective legal person"s capital
待处理固定资产净损失 Unttled G/L on fixed asts	个人资本 Personal capital
固定资产合计 Total tangible asts	外商资本 Foreign businessmen"s capital
无形资产 Intangible asts	资本公积 Capital surplus
其中:土地使用权 Including and u rights	盈余公积 surplus rerve
递延资产（长期待摊费用）Deferred asts	其中:法定盈余公积 Including:statutory surplus rerve
其中:固定资产修理 Including:Fixed asts repair	公益金 public welfare fund
固定资产改良支出 Improvement expenditure of fixed asts	补充流动资本 Supplermentary current capital
其他长期资产 Other long term asts	* 未确认的投资损失（以“-”号填列）嫦娥奔月的故事50字 Unaffirmed investment loss
普通股亚洲之声 Ordinary shares	累计换算调整 Cumulative translation adjustments
其中:特准储备物资 Among it:Specially approved rerving materials	留存收益 Retained earnings
无形及其他资产合计 Total intangible asts and other asts	外币报表折算差额 Converted difference in Foreign Currency Statements
递延税款借项 Deferred asts debits	所有者权益合计 Total shareholder"s equity
资产总计 Total Asts	负债及所有者权益总计 Total Liabilities & Equity

第十一章 International Banking And Money Market国际银行与货币市场International Debt Crisis国际债务危机Debt-for-Equity Swaps 债权转股权LDC (less-developed countries) "欠发达国家"MNCs(Multinational Company) 跨国公司 Equity investor权益投资者 LDC central bank欠发达国家中央银行 Export-oriented industries出口导向型产业 High-technology industries 高科技产业 CFO(Chief Financial Officer )首席财务官 Global Government Bonds国际政府债券第十二章外国债券 foreign bonds 欧洲债券 Eurobonds记名债券 registration bonds 不记名债券 bearer bonds 全球债券 global bonds 固定利率债券 straight fixed-rate bond 欧洲中期债券 Euro-medium-term notes 浮动利率票据 floating-rate notes、可转换债券 convertible bonds 附认股权证的债券 bonds with equity warrants双重货币债券 dual-currency bonds一级市场 primary market二级市场 condary market卖出价 ask price 买入价 bid price

主承销商 lead manager Yankee bonds 扬基债第十四章Swap Bank互换银行quality spread 质量Eurobond欧元债券currency swap货币互换Market completeness 完备市场Comparative advantage 比较优势Currency swap货币互换Counter parties交易双方Parent company母公司 Subsidiary子公司Producers 生产商 Financing needs 融资需求Swap mar

ket price 互换市场报价第十五章Portfolio risk diversification证券组合的风险分散 Sharpe Performance measure夏普绩效值Correlation coefficient相关系数Efficient t有效集Systematic risk系统风险 Risk-free rate无风险利率hedge fund对冲基金Risk —Return风险—收益第十六章Country risk 国家风险 Cross-border mergers and acquisitions 跨国并购Foreign direct investments（FDI）flows 对外直接投资流量Foreign direct investments（FDI）stocks 对外直接投资存量Greenfield investments绿地投资Intangible asts 无形资产Internalization Theory 内部化理论 Overas Private Investment Corporation 海外私人投资公司Political risk 政治风险Product life-cycle theory 产品生命周期理论Synergisitic gains 利润增长值效应第十七章资本结构-capital structure 资本成本-cost of capital 加权平均资本成本-weighted average cost of capital 资本资产定价模型-capital ast pricing model,CAPM市场投资组合-market portfolio 系统风险-systematic risk 国际资产定价模型-international ast pricing model,IAPM 可国际交易资产-internationally tradable asts 可国际间交易资产-internationally notradable asts 完全分割资本市场-completely gmented capital market 国家的系统风险-country systematic risk 完全一体化的世界资本市场-fully integrated world capital markets 世界系

统风险-world systematic risk部分一体化世界金融市场-partially integrated world financial markets定价的举出效应-pricing spillover effect 间接世界系统风险猿人—indirect world systematic risk 市场双重定价现象-price-to-market,PTM phenomenon 净外国市场风险-pure foreign market risk投资组合-subsitution portfolio

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