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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）最大化commonstockholder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-ridingproblem搭便车问题informationasymmetry信息不对称retailinvestor散户投资者institutionalinvestor机构投资者agencyrelationship代理关系netpresentvalue净现值creativeaccounting创造性会计stockoption股票期权agencycost代理成本bondingcost契约成本monitoringcosts监督成本takeover接管corporateannualreports公司年报balancesheet资产负债表incomestatement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、汇款单withdrawal提款accountsreceivable应收账款creditsale赊销inventory存货property,plant,andequipment土地、厂房与设备depreciation折旧accumulateddepreciation累计折旧liability负债currentliability流动负债long-termliability长期负债accountspayout应付账款notepayout应付票据accruedespense应计费用deferredtax递延税款preferredstock优先股commonstock普通股bookvalue账面价值capitalsurplus资本盈余accumulatedretainedearnings累计留存收益hybrid混合金融工具treasurystock库藏股historiccost历史成本currentmarketvalue现行市场价值realestate房地产outstanding发行在外的aprofitandlossstatement损益表netincome净利润operatingincome经营收益earningspershare每股收益simplecapitalstructure简单资本结构dilutive冲减每股收益的basicearningspershare基本每股收益complexcapitalstructures复杂的每股收益dilutedearningspershare稀释的每股收益convertiblesecurities可转换证券warrant认股权证accrualaccounting应计制会计amortization摊销acceleratedmethods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-upapproach倒推法investingcashflows投资现金流cashflowfrominvesting投资活动现金流jointventure合资企业affiliate分支机构financingcashflows筹资现金流cashflowsfromfinancing筹资活动现金流timevalueofmoney货币时间价值simpleinterest单利debtinstrument债务工具annuity年金futurevalue终至presentvalue现值compoundinterest复利compounding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windowd...