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《善良的嫂子5》叠顿免费在线观看-犯罪-阳光影院

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《善良的嫂子5》叠顿免费在线观看-犯罪-阳光影院

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哈(贬补)哈(贬补)哈(贬补)哈(贬补)哈(贬补)你(狈颈)是(厂丑颈)我(奥辞)看(碍补苍)到(顿补辞)的(顿别)第(顿颈)一(驰颈)个(骋别)把(叠补)雾(奥耻)霾(窜耻辞)说(厂丑耻辞)的(顿别)这(窜丑别)么(惭别)清(蚕颈苍驳)新(齿颈苍)脱(罢耻辞)俗(厂耻)的(顿别)人(搁别苍)

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这(窜丑别)场(颁丑补苍驳)并(叠颈苍驳)购(骋辞耻)大(顿补)戏(齿颈)引(驰颈苍)人(搁别苍)瞩(窜丑耻)目(惭耻)。

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注册会计师考试:财管英语词汇(5分附加分)2017-07-07 14:00·森科教育北京森科教育财务管理常用英语词汇1.business 公司 商业 业务2.financial management 财务管理3.the goal of financial management 财务管理的目标4.profit maximization (maximize profit) 利润最大化5.earnings per share maximization 每股盈余最大化6.stockholder (share holder) wealth maximization 股东财富最大化7.stakeholder 利益相关者8.stock holder/shareholder 股东9.creditor/bondholder 债权人10.the factors that affect the stockholder value 股东价值的影响因素11.cost of capital 资本成本12.capital investment 资本投资13.working capital 营运资本14.capital structure 资本结构15.bankruptcy risk 破产风险16.tax rate 税率17.dividend policy 股利政策18.operating activity 经营活动19.investing activity 投资活动20.financing activity 筹资活动21.agency cost 代理成本22.agency problem 代理问题23.moral risk 道德风险24.adverse selection 逆向选择25.corporate social responsibility 公司社会责任26.financial markets 金融市场27.money markets 短期资金市场28.capital markets 长期资金市场29.spot markets 现货市场30.future markets 期货市场31.public offer markets 向公众发行的市场32.initial public offering 首次公开发行股票(即 IPO)33.private placement markets 私募市场34.corporate bond market 公司债券市场35.stock market 股票市场36.financial future market 金融期货市场37.financial ratio analysis 财务比率分析38.four major categories of financial ratios 四类财务比率39.liquidity ratios 短期偿债能力比率40.long-term liquidity ratios 长期偿债能力比率41.profitability ratios 盈利能力比率42.operating income 经营收益43.earnings per share 每股收益44.working capital 营运资本45.current ratio 流动比率46.quick ratio 速动比率47.cash flow ratio 现金流量比率48.operating cash flows 经营现金流49.cash flow from operations 经营活动现金流50.investing cash flows 投资现金流51.cash flow from investing 投资活动现金流52.cash flows from financing 筹资活动现金流53.debt ratio 资产负债率54.debt-to-equity ratio 产权比率55.equity multiplier 权益乘数56.debt-to-long capital ratio 长期资本负债率57.time of interest earned based on earnings (TIE)58.Earnings-based interest coverage ratio 利息保障倍数59.cash flow coverage ratio 现金流量保障比率60.time of interest earned based on cash flows61.Cash flow-based interest coverage ratio 现金流量利息保障倍数62.debt-to-cash flow ratio 现金流量债务比63.accounts receivable turnover/days sales outstanding (DSO) 应收账款周转率/应收账款周转天数64.inventory turnover 存货周转率65.current assets turnover 流动资产周转率66.non-current assets turnover/fixed assets turnover 非流动资产周转率(固定资产周转率)67.total assets turnover 总资产周转率68.gross profit margin 销售毛利率69.net profit margin 销售利润率70.return on assets (ROA) 资产利润率71.return on equity (ROE) 权益净利率72.Du Pont system 杜邦财务分析体系73.improved financial analysis system 改进的财务分析体系74.net operating assets 净经营资产75.net financial liabilities 净金融负债76.after-tax operating profit 税后经营利润77.after-tax interest expense 税后利息费用78.net financial leverage 净财务杠杆79.earnings per share 每股盈余80.sales forecast 销售预测81.the percentage of sales method 销售百分比法82.external financing requirement(EFR) 外部融资额83.sensitivity analysis of EFR 外部融资需求的敏感分析84.internal growth rate 内含增长率85.sustainable growth rate 可持续增长率86.effective growth rate 实际增长率87.overall budget (general budget) 全面预算88.sales budget 销售预算89.production budget 生产预算90.direct material budget 直接材料预算91.direct labor budget 直接人工预算92.overhead budget 制造费用预算93.product cost budget 产物成本预算94.sales expense and administrative 销售费用95.general expense budget 管理费用预算96.cash budget 现金预算97.capital expenditure budget 资本支出预算98.income statement budget 利润表预算99.balance sheet budget 资产负债表预算 100.flexible budget 弹性预算101.the valuation of discounted cash flow method 折现现金流量估价法 102.the time value of money 货币的时间价值103.future value and present value 复利终值与现值 104.ordinary annuity 普通年金105.annuity due 预付年金 106.deferred annuity 递延年金 107.perpetuity 永续年金 108.bond valuation 债券估价109.par value (face value, principal) 债券面值 110.coupon rate 票面利率111.maturity date 到期日112.nominal annual rate 名义利率113.periodic rate 周期利率114.effective annual rate 实际利率115.real discount bond 纯贴现债券116.zero bond 平息债券117.perpetual bond 永久债券118.outstanding bond 流通债券119.yield to maturity 债券到期收益率120.stock valuation 股票估价121.ordinary stock 普通股122.preferred stock 优先股123.common stockholder 普通股股东124.preferred stockholder 优先股股东125.open price 开盘价126.close price 收盘价127.high price 最高价128.low price 最低价129.zero growth model valuation 零增长股票估价130.constant growth model valuation 固定增长股票估价131.non-constant growth model valuation 非固定增长股票估价132.risk and rate of return 风险和报酬133.stand-alone risk and rates of return 单项资产的风险和报酬134.Relaxed/restricted/moderate current asset investment policy 宽松的/紧缩的/适中的营运资本政策135.Maturity matching(self-liquidating) /aggressive/conservative current assetfinancing policy 配合型/激进型/稳健型筹资政策136.Credit terms for borrowing 借款的信用条件137.line of credit 信贷限额138.revolving credit agreement 周转信贷协议139.compensating balances 补偿性余额140.loan mortgage 借款抵押141.Forms of interest payment 借款利息的支付方法142.Distributions to shareholders/dividend distribution 利润分配143.Declaration date 股利宣告日144.Holder-of-record date 股权登记日145.payment date 股利支付日146.Ex-dividend date 除息日147.Cash dividend 现金股利148.asset (property)dividend 财产股利149.liability dividend 负债股利150.stock dividend 股票股利151.Dividend irrelevance theory 股利无关论152.dividend relevance theory 股利相关论153.private corporation 私募公司 未上市公司154.Book-value weight 账面价值权数155.market value weight 市场价值权数156.target value weight 目标价值权数157.Business risk 经营风险158.financial risk 财务风险159.degree of operational leverage 经营杠杆系数160.degree of financial leverage 财务杠杆系数161.total degree of leverage 总杠杆系数162.debt holder 债权人163.Net profit theory 净收益理论164.operating profit theory 营业收益理论165.trade-off theory 权衡理论166.EPS analysis of financing 融资的每股收益分析167.optimal capital structure 最佳资本结构168.Firm valuation 公司价值评估169.integrated value 公司的整体价值170.economic value 公司的经济价值171.Current market value 现时市场价值172.fair market value 公平市场价值173.Entity value 实体价值174.equity value 股权价值175.Going-concern value 持续经营价值176.liquidation value 清算价值177.Minor equity value 少数股权价值178.controlling equity value 控股权价值179.premium of controlling rights 控股权溢价180.dividend discount model 股利折现模型181.option-pricing model 期权定价模型182.discounted cash flow valuation 折现现金流量模型183.book value 账面价值184.market value 市场价值185.liquidation value 清算价值186.stand-alone risk and rates of return 单项资产的风险和报酬187.Probability 概率188.expected value期望值平均值189.variance 方差190.standard deviation 标准差191.coefficient of variation(CV)变化系数192.portfolio risk and return 投资组合的风险和报酬193.expected rate of return 预期报酬率194.Correlation 相关性195.perfectly positive correlation 完全正相关196.perfectly negative correlation 完全负相关197.no correlation 不相关198.Coefficient of correlation 相关系数199.co-variance 协方差200.efficient set 有效集201.capital market line 资本市场线202.equilibrium 均衡点203.systematic risk (market risk, non-diversifiable risk) 系统风险204.non systematic risk (company-specific risk, diversifiable risk)非系统风险205.capital asset pricing model (CAPM) 资本资产定价模型206.security market line 证券市场线207.opportunity cost of capital 资本的机会成本208.required rate of return on investment 投资的必要报酬率209.net present value (NPV) 净现值210.profitability index (PI) 现值指数211.internal rate of return (IRR) 内含报酬率212.payback period (PP) 回收期213.accounting rate of return (ARR)会计收益率214.cash flows 现金流量215.cash outflows 现金流出量216.cash inflows 现金流入量217.operating cash flows 营业现金流量218.cash costs 付现成本219.salvage value 残值220.relevant cost 相关成本221.irrelevant cost 非相关成本222.Differential cost 差额成本223.future cost 未来成本224.replacement cost 重置成本225.opportunity cost 机会成本226.Sunk cost 沉没成本227.historical cost 过去成本228.book cost 账面成本229.Replacement decision of fixed asset 固定资产更新决策230.average annual cost of fixed asset 固定资产的平均年成本231.Adjusted cash flow method 调整现金流量法232.adjusted discount rate method 风险调整折现率法233.Weighted average cost of capital 加权平均资本成本234.project risk 项目风险235.project systematic risk 项目系统风险236.comparable firms 可比公司237.Transaction demand 交易性需要238.precautionary demand 预防性需要239.speculative demand 投机性需要240.the management of cash receipts and expenditures 现金收支管理241.use cash floats 使用现金浮游量242.accelerate cash receipts 加速收款243.defer the disbursement of payables 推迟应付款的支付244.optimal cash balance 最佳现金持有量245.cost analysis model 成本分析模式246.opportunity cost 机会成本247.management cost 管理成本248.stock-out cost 短缺成本249.inventory model 存货模式250.transaction cost 交易成本251.random model 随机模式252.the management of accounts receivable 应收账款管理253.Credit policy 信用政策254.credit term 信用期间255.credit standard 信用标准256.cash discount policy 现金折扣政策257.the ages of accounts receivable 应收账款账龄258.collection policy 收账政策259.inventory management 存货管理260.acquisition cost 取得成本261.ordering cost 订货成本262.purchase cost 购置成本263.storage cost 储存成本264.fixed cost 固定成本265.variable cost 变动成本266.basic economic order quantity model (EOQ model) 经济订货量基本模型267.extended economic order quantity model 经济订货量扩展模型268.Ordering lead time 订货提前期269.safety stocks 保险储备270.reorder points 再订货点271.bond ratings 债券评级272.convertibles 可转换证券273.convertible bonds 可转换债券274.Conversion price 转换价格275.conversion ratio 转换比率276.conversion period 转换期277.Call provisions 赎回条款278.non-callable period 不可赎回期279.callable period 赎回期280.call price 赎回价格281.Call conditions 赎回条件282.put provisions 回售条款283.force conversion provision 强制性转换条款284.Leases 租赁285.lease contract 租赁合约286.lesser 出租人287.lessee 承租人288.Operating leases 经营租赁289.financial leases (capital leases) 融资租赁290.direct leases 直接租赁291.leveraged leases 杠杆租赁292.sale and lease-back 售后租回293.the break-even lease income for lesser 出租人的损益平衡租金294.Cancellable leases 可撤销租赁295.non-cancellable leases 不可撤销租赁296.off-balance sheet financing 表外融资297.Working capital policies 营运资本政策298.current asset investment policies 营运资本持有政策299.current asset financing policies 营运资本筹集政策300.Distributions to shareholders/dividend distribution 利润分配301.Cash dividend 现金股利302.asset (property) dividend 财产股利303.liability dividend 负债股利304.stock dividend 股票股利305.Residual dividend policy 剩余股利政策306.constant or continuing growth dividend policy 固定或持续增长的股利政策307.constant payout ratio dividend policy 固定股利支付率政策308.Target capital structure 目标资本结构309.stock splits 股票分割310.Cost of capital 资本成本311.specific cost of capital (respective component cost of capital) 个别资本成本312.weighted average cost of capital 加权平均资本成本313.Options 期权314.option contract 期权合约315.underlying asset 标的资产316.maturity date 到期日317.the exercise of options 期权的执行318.Call option 看涨期权319.Put option 看跌期权320.American option 美式期权321.European option 欧式期权322.long position 多头323.short position 空头324.In the money 实值期权325.Out of the money 虚值期权326. At the money 平价期权327.Principles of valuing options 期权估价原理328.Real options(实物期权)329.Purchased material 外购材料330.purchased fuel 外购燃料331.purchased power 外购动力332.wages and welfare 工资及福利费333.depreciation expense 折旧费334.taxes 税金335.other expenditures 其他支出336.Manufacturing cost 生产经营成本337.selling expenses 销售费用338.general administrative expenses 管理费用339.Inventorial costs 计入存货的成本340.capitalized costs 资本化成本341.expensed costs 费用化成本342.Product cost 产物成本343.period cost 期间成本344.cost object 成本对象345.direct cost 直接成本346.indirect cost 间接成本347.Effective cost 实际成本348.standard cost 标准成本349.total cost 全部成本350.variable cost 变动成本351.product-based costing system 产物基础成本计算制度352.activity-based costing system 作业基础成本计算制度353.Absorption rate 分配率354.finished goods 完工产物 355.work-in-process 在产物356.equivalent units 约当产量357.joint products 联产物358.by-products 副产物359.Product costing 品种法360.batch costing 分批法361.process costing 分步法362.Cost behavior 成本性态363.fixed cost 固定成本364.variable cost 变动成本365.hybrid cost 混合成本366.Cost-volume-profit analysis 本-量-利分析367.marginal contribution 边际贡献368.contribution margin 边际贡献率369.Break-even analysis 盈亏临界分析370.Margin of safety 安全边际371.the rate of margin of safety 安全边际率372.sensitivity analysis 敏感分析373.coefficient of sensitivity 敏感系数374.Ideal standard cost 理想标准成本375.normal standard cost 正常标准成本376.standard direct material cost 直接材料标准成本377.standard direct labor cost 直接人工标准成本378.standard fixed overhead 固定制造费用标准成本379.variance analysis 差异分析380.Performance evaluation 业绩评价381.cost centre 成本中心382.responsibility cost 责任成本383.controllable cost 可控成本384.non-controllable cost 不可控成本385.profit centre 利润中心386.Investment centre 投资中心387.residual income 剩余收益森科教育北京注册会计师面授教研中心

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