财务管理专业英语.pptx

财务管理专业英语.pptx

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财务管理专业英语,崔凌云,1,一、Contents内容,1.IntroductiontoFinancialManagement

（1）财务管理概述

（1）2.IntroductiontoFinancialManagement

（2）财务管理概述

（2）,一、Contents内容,3.InterpretingFinancialStatements诠释财务报表4.FinancialRatioAnalysis财务比率分析5.TimeValueofMoneyandValuation货币时间价值与估价,一、Contents内容,6.RiskandReturn风险与收益7.CapitalBudgeting资本预算8.CapitalMarketandRaisingFunds资本市场与资金筹集,一、Contents内容,9.CapitalStructure资本结构10.DividendPolicy股利政策11.WorkingCapitalManagement营运资本管理,一、Contents内容,12.InternationalFinancialManagement国际财务管理,二、Requirements要求,1、专业词汇2、简单计算,1）Account、Accounting&Accountant,Account：

解释、说明；银行账户Hegavemeafullaccountofhisplan.他把计划给我做了完整的说明。

Idliketoopenabankaccount.我想开一个银行存款账户。

会计科目；账户,1）Account、Accounting&Accountant,Accounting：

会计、会计学FinancialAccountingandManagerialAccountingaretwomajorspecializedfieldsinAccounting.财务会计和管理会计是会计的两个主要的专门领域。

Accountingelements会计要素,1）Account、Accounting&Accountant,Accountant：

会计师、会计人员CertifiedPublicAccountant注册会计师（CPA）,2）Assets、Liabilities&OwnersEquity,Asset：

宝物、财富Hisleadershipisagreatassettoourteam.他的领导能力是我们队的一大宝贵财富。

Assets：

资产,2）Assets、Liabilities&OwnersEquity,Liability：

责任、义务Liabilitytopaytaxes纳税的义务Liabilities：

负债、债务Ownersequity：

所有者权益,3）Debit&Credit,Debit：

借方Debt：

债务NationalDebt国债Credit：

信用、名望Amanofhighcredit极有名望的人赊账；贷方Creditsales赊销,4）Currentassets&Currentliabilities,Current：

通用的；当今的Currentmoney通货流动的Currentassets：

流动资产Currentliabilities：

流动负债活期的Currentaccount活期存款,5）Receivable&Payable,Accountsreceivable：

应收账款Accountspayable：

应付账款Notesreceivable：

应收票据Notespayable：

应付票据Prepaid：

预付的Prepaidexpenses预付费用,2、简单计算,CalculatetheblanksinthefollowingbalancesheetfortheFiskCompanyfor1998.Payattention,youneedtokeepthecalculationprocedureindetails.,Thefollowinginformationisalsoavailable:

Quickratio=1.0timeWorkingcapitaltosalesratio=10%Totalassetsturnover=2timesSales=$2millionDebtratio=50%,三、others其它,作业平时成绩占期末总成绩的10%,1、IntroductiontoFinancialManagement

（1）,1.1FinancialManagementandFinancialManager1.2FinancialManagementDecision1.3Risk-ReturnTradeoff,1.1FinancialManagement,Financialmanagementisanintegrateddecision-makingprocessconcernedwithacquiring,financing,andmanagingassetstoaccomplishsomeoverallgoalwithinabusinessentity.,1.1FinancialManager,Vicepresidentoffinance财务副总裁Chieffinancialofficer（CFO）首席财务官Chiefexecutiveofficer（CEO）首席执行官,1.2FinancialManagementDecision,1）Long-terminvestmentdecisions2）Long-termfinancingdecisions3）WorkingCapitalManagementDecisions,1.2.1InvestmentDecisions,Long-terminvestmentdecisionsinvolvedeterminingthetypeandamountofassetsthatthefirmwantstohold.,Thefinancialmanagermakesinvestmentdecisionsaboutalltypesofassetsitemsontheleft-handsideofthebalancesheet.,1.2.1InvestmentDecisions,Inwhatlinesofbusinessshouldthefirmengage?

Shouldthefirmacquireothercompanies?

Whatsortsofproperty,plant,andequipmentshouldthefirmhold?

1.2.1InvestmentDecisions,Shouldthefirmmodernizeorsellanoldproductionfacility?

Shouldthefirmintroduceamoreefficientdistributionsystemthanthecurrentone?

1.2.1InvestmentDecisions,Theinvestmentprinciplestatesthatthefirmshouldinvestinassetsandprojectsyieldingareturngreaterthantheminimumacceptablehurdlerate.,1.2.1InvestmentDecisions,1.2.2FinancingDecisions,Doesthetypeoffinancingusedmakeadifference?

Istheexistingcapitalstructuretherightone?

Howandwhereshouldthefirmraisemoney?

1.2.2FinancingDecisions,Shouldthefirmusefundsraisedthroughitsrevenues?

Shouldthefirmraisemoneyfromoutsidethebusiness?

Ifthefirmseeksexternalfinancing,shoulditbringinotherownersorborrowthemoney?

1.2.2FinancingDecisions,Internallygeneratedfundsrepresenttheamountofearningsthatthefirmdecidestoretainafterpayingacashdividend,ifany,toitsstockholders.,1.2.2FinancingDecisions,Forpubliclytradedfirms,afirmhastheoptionofreturningcashtoownerseitherthroughdividendsorstockrepurchases.,1.2.2FinancingDecisions,Ifthefirmdecidestoraisefundsexternally,thefinancialmanagercandosobyincurringdebts,suchasthroughbankloansorthesaleofbonds,orbysellingownershipintereststhroughastockoffering.,1.2.3WorkingCapitalManagementDecisions,Howmuchofafirmstotalassetsshouldthefirmholdineachtypeofcurrentassetsuchascash,marketablesecurities,andinventory?

1.2.3WorkingCapitalManagementDecisions,Howmuchcreditshouldthefirmgranttocustomers?

Howshouldthefirmobtainneededshort-termfinancing?

Thebalance-sheetmodel,1.3Risk-ReturnTradeoff,riskaversioninvestorsshouldexpectahigherreturnfortakingonhigherlevelsofrisk,关于Finance,1.一般情况下，与企业相关的理财范畴翻译成“财务”financialmanagement财务管理corporatefinance公司理财managerialfinance管理财务businessfinance企业财务,关于Finance,2.一般情况下，与货币市场、资本市场等相关的理财范畴翻译成“金融”financialmarket金融市场financialinstitution金融机构financialinstrument金融工具financialderivative金融衍生工具,关于Finance,3.一般情况下，与宏观经济政策有关的理财范畴翻译成“财政”publicfinance公共财政MinistryofFinance（MOF）财政部,