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高盛财经词典-汉英对照(简

高盛财经词典- 汉英对照

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中文词句English English Definitions

144A 条例Rule 144A An SEC rule that modified a two-year holding period

requirement on privately placed securities by permitting

Qualified Institutional Buyers (QIBs) to trade these

positions among themselves.

18定律Rule of 18 A rule whereby the sum of the inflation rate and the P/E

ratio of the Dow Jones Industrial Average is an indicator

of the direction of the stock market. If the total is above

18, stocks are supposed to decrease. If the total is under

18, then the stock ma

1940年投资公司法Investment

Company Act of

1940 Created in 1940 through an act of Congress, this piece of legislation clearly defines the responsibilities and limitations placed upon fund companies that offer investment products to the public.

72定律Rule of 72 A rule stating that in order to find the number of years

required to double your money at a given interest rate,

you divide the compound return into 72. The result is the

approximate number of years that it will take for your

investment to double.

中文词句English English Definitions

已动用资本回报率Return On Capital

Employed (ROCE) A ratio that indicates the efficiency and profitability of a company's capital investments.

Calculated as:

Earnings before interest and tax (EBIT) ￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

(Capital employed + Short term borrowings -

Intangible assets)

公开发行价值Public Offering

Price (POP) The price at which new issues are offered to the public by an underwriter

无风险回报率Risk Free Rate of

Return

The quoted rate on an asset that has virtually no risk.

无风险资产Risk-Free Asset An asset which has a certain future return. Treasuries

(especially T-bills) are considered to be risk-free because

they are backed by the U.S. government.

不可买回Non-Callable Securities that cannot be called by the issuer prior to

maturity.

公平交易Arms Length

Transaction When the buyers and sellers of a product act independently of each other and have no relationship to each other.

公平价值Fair Value 1. The estimated value of all assets and liabilities

of an acquired company used to consolidate the

financial statements of both companies.

2. In the futures market, fair value is the equilibrium

price for a futures contract. This is equal to the spot

price after taking into account compounded interest

(and dividends lost because the investor owns the

futures contract rather than the physical stocks)

over a certain period of time.

毛收入Gross Income 1. For individuals, it is your total personal income

before deductions.

2. For companies, it is their revenue minus cost of

goods sold (also called gross margin).

内在价值Intrinsic Value 1. The value of a company or an asset based on an

underlying perception of the value.

2. For call options, this is the difference between

the underlying stock's price and the strike price.

For put options, it is the difference between the

strike price and the underlying stock's price. In the

case of both puts and calls, if the difference

between the underlying stock's price and the strike

price is negative, the value is given as zero.

不良贷款Bad Debt A debt which is not collectable and therefore worthless to

the creditor.

不良贷款Non-Performing

Loan , NPL

Loans that are in default or close to being in default.

无形资产Intangible Asset An asset that is not physical in nature. E.g. goodwill

不良资产Non-Performing

Asset

Any asset that is not effectively producing income.

分拆上市Carve out 1. Sometimes known as a partial spinoff, a carve

out occurs when a parent company sells a minority

(usually 20% or less) stake in a subsidiary for an

IPO or rights offering.

2. Where an established brick-and-mortar

company hooks up with venture investors and a

new management team to launch an Internet

spinoff.

分拆Spinoff A new, independent company created through selling or

distributing new shares for an existing part of another

company.

风险价值Value at Risk (VAR) A technique for estimating the probability of portfolio

losses exceeding some specified price.

不能变现Illiquid An asset or security that cannot be converted into cash

very quickly (or near prevailing market prices).

内部回报率IRR Often used in capital budgeting, it's the interest rate that

makes net present value of all cash flow equal zero.

内部回报率Internal Rate of

Return (IRR) Often used in capital budgeting, it's the interest rate that makes net present value of all cash flow equal zero.

内部增长Organic Growth The growth rate of a company, excluding any growth

from takeovers, acquisitions, or mergers.

内部增长率Internal Growth

Rate The highest level of growth achievable for a business without obtaining outside financing.

长期债务/总资本比率Long Term

Debt/Capitalization A ratio indicating the financial leverage of a firm. It is calculated by taking a company's long term debt and dividing by the capital available (the sum of long term debt, preferred stock, and stockholders' equity).

长期债务Long Term Debt Loans and financial obligations, lasting over one year, on

which interest is paid.

长期资产Long Term Assets 1. Reported on the balance sheet, it's the value of

a company's property, equipment, and other capital

assets, less depreciation.

2. A stock, bond, or other asset that you plan on

holding in your portfolio for a lengthy period of time. 长期债款、融资债务Funded Debt A long term debt that matures after more than one year.

中文词句English English Definitions

生产力Productivity A measure of the amount of output per unit of input.

生产毛利率Gross Processing The difference between the cost of a raw commodity and

Margin (GPM)

the income it generates once sold as a finished product. 市场风险溢价 Market Risk

Premium

The difference between the expected return on a market portfolio and the risk-free rate. 加权平均资本成本 Weighted Average

Cost of Capital

(WACC) A calculation of a firm's cost of capital that weights each category of capital proportionately. Included in the WACC calculation are all capital sources including: common

stock, preferred stock, bonds, and any other long term

debt.

WACC is calculated by multiplying the cost of each

capital component by its proportional weighting and then

summing:

Where:

Re = cost of equity

Rd = cost of debt

E = the market value of the firm's equity

D = the market value of the firm's debt

V = E + D

E/V = percentage of financing that is equity

D/V = percentage of financing that is debt

Tc = the corporate tax rate

平均年度回报率 Average Annual

Return A figure used when reporting the historical return of a mutual fund. The AAR is stated after expenses have

been tallied, including administration fees, 12b-1 fees,

and others.

平均年度增长率 Average Annual

Growth Rate The average increase in the value of a portfolio over the period of a year.

加快折旧 Accelerated Depreciation

Any method of depreciation used for accounting or

income tax purposes that allows greater deductions in

the earlier years of the life of an asset. 市盈率 Price-Earnings

Ratio valuation ratio of a company's current share price compared to its per-share earnings.

Calculated as:

Market Value per Share

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Earnings per Share (EPS)

EPS is usually from the last four quarters (trailing P/E),

but sometimes can be taken from the estimates of

earnings expected in the next four quarters (projected or

forward P/E). A third variation is the sum of the last two

actual quarters and the estimates of the next two

quarters. '

市盈率与增长及股息比率PEGY Ratio A variation of the PEG ratio where a stock's P/E ratio is

divided by its projected earnings growth rate and

dividend yield.

市盈率与增长及股息比率PEGY Ratio A variation of the PEG ratio where a stock's P/E ratio is

divided by its projected earnings growth rate and

dividend yield.

市盈率与增长比率PEG Ratio A ratio used to determine a stock's value while taking into

account earnings growth. The calculation is as follows:

Price/Earnings Ratio

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Annual EPS Growth

市盈率与增长比率PEG Ratio A ratio used to determine a stock's value while taking into

account earnings growth. The calculation is as follows:

Price/Earnings Ratio

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Annual EPS Growth

收入回报率Return On Revenue

(ROR) A measure of a corporation's profitability, calculated as net income divided by revenue.

Net Income

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Revenue

压力测试Stress Testing Simulative techniques used on asset and liability

portfolios to determine their reactions to different financial

stresses.

交叉持股Cross Holding When listed corporations own securities issued by other

listed corporations.

企业价值Enterprise Value A measure of a company's value. Calculated as market

capitalization plus debt & preferred shares, minus cash &

cash equivalents.

企业重组Reorganization A process designed to revive a financially troubled or

bankrupt firm. A reorganization involves the restatement

of assets and liabilities, and communication with creditors

in order to make arrangements for maintaining

repayment.

企业倍数Enterprise Multiple A ratio used to determine the value of a company. The

enterprise-multiple looks at a firm as a potential acquirer

would, because it takes debt into account - an item which

other multiples like the P/E ratio do not include.

Enterprise Value

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

EBITDA

企业融资Corporate Finance Any financial or monetary activity that deals with a

company and its money.

优先权Preemptive Right The right of a company's existing common shareholders

to have the first chance to purchase shares in a

company's future stock issuance.

优先权Right Of First

Refusal In general, the right of a person or company to purchase something before the offering is made available to others.

发行成本Flotation Cost The costs associated with the issuance of new securities. 机会成本Opportunity Cost The difference in return between a chosen investment

and one that is passed up.

买回溢价Call Premium 1. The dollar amount over the par value of a

convertible fixed income and debt security. This

amount is given to holders when the security is

called by the issuer due to the soft call provision.

2. The amount the purchaser of a call option must

pay to the writer.

合并Merger The combining of two or more companies, generally by

offering the stockholders of one company securities in

the acquiring company in exchange for the surrender of

their stock.

有形资产净值Net Tangible

Assets Calculated as total assets minus intangible assets and liabilities.

有形资产Tangible Asset An asset that has a physical form.

灰武士Gray Knight A second, unsolicited bidder in a corporate takeover. A

gray knight enters the scene in order to take advantage

of any problems between the first bidder and the target

company.

边际效用Marginal Utility The additional satisfaction obtained by a consumer from

consuming one more unit of a good or service.

收购溢价Acquisition

Premium The difference between the actual cost for acquiring a target firm versus the estimate made of its value before the acquisition.

收购Acquisition When one company purchases a majority interest in the

acquired.

收购Buyout The purchase of a company or a controlling interest of a

corporation's shares. A leveraged buyout is

accomplished with borrowed money or by issuing more

stock.

回购Buy Back 1. The buying back of shares by a corporation in

order to reduce the number of shares on the

market.

2. The purchasing of shares previously sold short

so the open position is closed.

收购Takeover When an acquiring company makes a bid for an

acquiree. If the target company is publicly traded, the

acquiring company will make an offer for the outstanding

shares.

价格回升Rally A rise in the prices of individual securities, bonds, or

indexes, following a period of flat or declining prices.

权益会计法Equity Accounting A method of accounting whereby a corporation will

document a portion of the undistributed profits for an

affiliated company that they own a position in.

负债收购LBO A strategy involving the acquisition of another company

using borrowed money (bonds or loans). The acquiring

company uses its own assets as collateral for the loan in

hopes that the future cash flows will cover the loan

payments.

负债收购Leveraged Buyout

(LBO) A strategy involving the acquisition of another company using borrowed money (bonds or loans). The acquiring company uses its own assets as collateral for the loan in hopes that the future cash flows will cover the loan payments.

尽职调查Due Diligence 1. An investigation or audit of a potential

investment. Due diligence serves to confirm all

material facts in regards to a sale.

2. Generally, due diligence refers to the care a

reasonable person should take before entering

in an agreement or transaction with another

party.

财务年度Fiscal Year Any 12-month period that a company uses for accounting

purposes.

应付账款天数Days Payable

Outstanding (DPO)

A company's average payable period. Calculated as:

折旧、贬值Depreciation 1. An expense recorded to reduce the value of a

long-term tangible asset. Since it is a non-cash

expense, it increases free cash flow while

decreasing the amount of a company's reported

earnings.

2. A decrease in the value of a particular currency

relative to other currencies.

库存周转率Inventory Turnover A ratio that shows how many times the inventory of a firm

is sold and replaced over a specific period.

Generally calculated as:

Sales

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Inventory

However, it may also be calculated as:

Cost of Goods Sold

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Average Inventory

应收账款Accounts

Receivable (AR) Money that is owed by customers.Having receivables means that the company has made the sale but has yet to collect the money

应收账款天数Days Sales

Outstanding (DSO)

A company's average collection period. Calculated as:

应收账款周转率Receivable

Turnover Ratio An accounting measure used to quantify a firm's effectiveness in extending credit and success in collection of debts.

应收账款净额Net Receivables A company's accounts receivable (money owed to the

company) minus any provisions for bad debts.

折扣、贴现Discount The difference between the lower price paid for a security

and the security's face amount at issue.

纯价格Clean Price The price quoted for a bond excluding accrued interest. 完全竞争Perfect Competition A market structure in which:

1. All firms sell an identical product.

2. All firms are price takers.

3. All firms have a relatively small market share.

4. Buyers know the nature of the product being

sold and the prices charged by each firm.

5. The industry is characterized by freedom of

entry and exit.

来自营运现金流Funds From

Operations (FFO) Used by real estate investment trusts (REITS) to define the cash flow from their operations. It is calculated by adding depreciation and amortization expenses to earnings, and sometimes quoted on a per share basis.

呆账准备金Allowance For

Doubtful Accounts An estimation made by companies and documented on their balance sheet for receivables that might go uncollected.

条例A Regulation A An SEC regulation that governs offerings of $5,000,000

or less, which qualify for simplified registration (an

exemption).

连带、共同Jointly and

Severally 1. A legal term describing a partnership wherein

individual decisions are binding against all parties

involved and thus undivided.

2. A term used in underwriting syndicates to refer

to the distinct responsibility of individual companies to sell a certain portion of unsold new issue.

连带违约Cross Default A provisions in a bond indenture or loan agreement that

puts the borrower in default if the borrower defaults on

another obligation.

系统性风险Systematic Risk risk that influences a large number of assets.

利润分成计划Profit Sharing Plan A plan wherein the employees get a share in the profits of

the company. The company decides what portion of the

profit will be shared. Each employee then receives, into

an account, a percentage of those profits based on their

earnings. There are typically restrictions as to when and

how you can withdraw these funds without penalties.

估值不足Undervalued A stock or other security that is trading below its

presumed value.

投资回收期Payback Period The length of time required to recover the cost of an

investment.

Calculated as:

Cost of Project

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Annual Cash Inflows

All other things being equal, the better investment is the

one with the shorter payback period.

投资回报率ROI The profit or loss resulting from an investment

transaction, usually expressed as an annual percentage

return.

投资回报率Return On

Investment (ROI) The profit or loss resulting from an investment transaction, usually expressed as an annual percentage return.

投资的现金流回报Cash Flow Return

on Investment

(CFROI) A valuation model that assumes the stock market sets prices based on cash flow, not on corporate performance and earnings.

Cash Flow

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Market Value of Capital Employed

投资资金回报率Return On

Investment Capital

(ROIC) A calculation used to determine the quality of a company. The general definition for ROIC is as follows:

Net Income - Dividends

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Total Capital

投资资金回报率ROIC A calculation used to determine the quality of a company.

The general definition for ROIC is as follows:

Net Income - Dividends

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Total Capital

估值Valuation The process of determining the current worth of an asset.

中文词句English English Definitions

转让Assignment The transfer of an individual's rights or property to

another person or business.

卖出Sell 1. A recommendation to sell a particular security.

2. The process of liquidating an asset in exchange

for money.

股本回报率Return On Equity

(ROE)

A measure of a corporation's profitability, calculated as:

股本回报率ROE A measure of a corporation's profitability, calculated as:

Net Income

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Shareholder's Equity

The ROE is useful in comparing the profitability of a

company to other firms in the same industry.

股东权益Shareholders

Equity A firms total assets minus its total liabilities, or equivalently, share capital plus retained earnings minus treasury shares. It is the amount of the company that is financed through common and preferred shares.

其他流动负债Other Current

Liabilities A balance sheet entry used by companies to group together current liabilities that are not assigned to common liabilities such as debt obligations or accounts payable.

其他流动资产Other Current

Assets A balance sheet item that includes the value of non-cash assets like prepaid expenses and accounts receivable due within one year.

净收入NI An individual or company's total earnings, reflecting

revenues adjusted for costs of doing business,

depreciation, interest, taxes, and other expenses.

净收入Net Income (NI) An individual or company's total earnings, reflecting

revenues adjusted for costs of doing business,

depreciation, interest, taxes, and other expenses.

净收益Net Proceeds The amount received after all the costs are deducted

from the sale of property, a loan, or the sale of some type

of security.

实收资本Paid in Capital Capital received from investors in exchange for stock.

This is recorded as an entry on the balance sheet.

实际回报Actual Return The actual gain or loss of an investor. This can be

expressed in the following formula: expected return

(ex-ante) plus the effect of firm-specific and

economy-wide news.

实际回报率Real Rate of Return The annual percentage return realized on an investment

adjusted for changes in the price level due to inflation or

deflation.

现金的现金回报率Cash on Cash

Return A rate of return often used in real estate transactions. The calculation determines "cash income" on "cash invested."

Annual Dollar Income

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Total Dollar Investment

净现值NPV An approach used in capital budgeting where the present

value of cash inflow is subtracted from the present value

of cash outflows.

净现值Net Present Value

(NPV) An approach used in capital budgeting where the present value of cash inflow is subtracted from the present value of cash outflows.

固定资产Fixed Asset Tangible property, owned by a firm, that is used in the

production of its income, but not expected to be

consumed or converted into cash.

实际资产Real Asset Physical or identifiable assets such as gold, land,

equipment, patents, etc. They are the opposite of a

financial asset.

周转率、成交量Turnover 1. In accounting, the number of times an asset is

replaced during a financial period. Often used in

terms of inventory or accounts receivable turnover.

2. In the context of securities, for either a portfolio

or exchange, the number of shares traded for a

period as a percentage of the total shares.

现值Present Value The amount today that a sum of money in the future is

worth, given a specified rate of return.

净资产回报率Return On Net

Assets (RONA) A measure of a corporation's profitability, calculated as:

Net Income

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Shareholder's Equity

承销团Underwriting 1. The process by which investment bankers raise

investment capital from investors on behalf of

corporations and governments that are issuing

securities (both equity and debt).

2. The process of issuing insurance policies

承销价差Underwriting

Spread The spread between the amount received by underwriters from the public offering price and the amount underwriters pay to the issuing company for the securities

到期收益率YTM The rate of return anticipated on a bond if it is held until

the maturity date. YTM is considered a long term bond

yield expressed as an annual rate.

The calculation takes into account the current market

price, par value, coupon interest rate, and time to

maturity. It is also assumed that all coupons are

reinvested at the same rate. Sometimes this is referred to

as a bond's "yield" for short.

到期收益率Yield To Maturity The rate of return anticipated on a bond if it is held until

(YTM) the maturity date. YTM is considered a long term bond

yield expressed as an annual rate.

The calculation takes into account the current market

price, par value, coupon interest rate, and time to

maturity. It is also assumed that all coupons are

reinvested at the same rate. Sometimes this is referred to

as a bond's "yield" for short.

中文词句English English Definitions

种子资金Seed Capital The initial equity capital used to start a new venture or

business. This initial amount is usually quite small

because the venture is still in the idea or conceptual

stage.

按比例Pro Rata Used to describe a proportionate allocation.

首次公开上市Initial Public

Offering (IPO) The first sale of stock by a private company to the public. IPOs are often smaller, younger companies seeking capital to expand their business.

首次公开上市锁定期、禁售期IPO Lock-up A legally binding contract between the underwriters and

insiders of the company undergoing an initial public

offering (IPO). The contract prevents them from selling

any shares of stock for a specified period of time.

总企业价值Total Enterprise

Value (TEV) A valuation measurement used to compare companies with varying levels of debt. This is calculated as:

TEV = Market Capitalization + Interest Bearing Debt + Preferred Stock - Excess Cash.

相对市盈率比率Price-Earnings

Relative A stocks price-earnings ratio divided by the

price-earnings ratio for a market measure, such as the S&P 500 index or Wilshire 5000.

复合年均增长率Compound Annual

Growth Rate

(CAGR) The year over year growth rate of an investment over a specified period of time.

Calculated by taking the nth root of the total percentage growth rate where n is the number of years in the period being considered.

This can be written as:

(Current Value/Base Value)^(1/# of years) - 1.

贬值Devaluation Lowering the value of a country's currency compared to

the value of a commodity or to the value of another

country's currency.

面值Face Value 1. The stated principal amount of a debt

instrument.

2. The value printed value on a banknote or coin.

中文词句English English Definitions

资本升值Capital

Appreciation

A rise in the market price of an asset.

退出投资策略Exit Strategy The method that a venture capitalist or business owner

intends to use to get out of an investment that he/she has

made.

资金的时间价值Time Value of

Money The basic principle that money can earn interest. Therefore, something that is worth $1 today will be worth more in the future if invested. This is also referred to as future value.

流动比率Current Ratio Indicator of company's ability to pay short-term

obligations; calculated by dividing current assets by

current liabilities.

流动比率Working Ratio A ratio used to measure a company's ability to recover

operating costs from annual revenue. This ratio is

calculated by taking the company's total annual

expenses (excluding depreciation and debt-related

expenses) and dividing by the annual gross income

资产回报率Return On Assets

(ROA) A useful indicator of how profitable a company is relative to its total assets. Calculated by dividing a company's annual earnings by its total assets, ROA is displayed as a percentage. Sometimes this is referred to as Return on Investment.

资产回报率ROA A useful indicator of how profitable a company is relative

to its total assets. Calculated by dividing a company's

annual earnings by its total assets, ROA is displayed as a

percentage. Sometimes this is referred to as Return on

Investment.

Net Income

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Total Assets

Note: Some people add interest expense back into net

income when performing this calculation because it

measures operating returns before cost of borrowing.

流动负债Current Liabilities Usually appearing on a company's balance sheet, it

represents the amount owed for interest, accounts

payable, short-term loans, expenses incurred but unpaid,

and other debts due within one year.

资产负债表Balance Sheet A company's financial statement. It reports the

company's assets, liabilities, and net worth at a specific

time.

资产负债表以外融资Off Balance Sheet

Financing The way a company raises money that does not appear on the balance sheet, unlike loans, debt, or equity, which do appear on the balance sheet.

资产净值NAV 1. In the context of mutual funds, the total value of

the fund's portfolio less liabilities. The NAV is

usually calculated on a daily basis.

2. In respect to corporate valuations, the book

value of assets less liabilities.

资产净值Net Asset Value

(NAV) 1. In the context of mutual funds, the total value of

the fund's portfolio less liabilities. The NAV is

usually calculated on a daily basis.

2. In respect to corporate valuations, the book

value of assets less liabilities.

积压待发股票、悬货Overhang Calculated as stock options granted, plus the remaining

options to still be granted, and then divided by the total

shares outstanding.

流动资产Current Assets Appearing on a company's balance sheet, it represents

cash, accounts receivable, inventory, marketable

securities, prepaid expenses, and other assets that can

be converted to cash within one year.

资产偿付比率Asset Coverage

Ratio A test that determines a company's ability to cover debt obligations with their assets after all liabilities have been satisfied. It is calculated as the following

(Book or liquidation value of total assets -

intangible assets -

(current liabilities - short term debt obligations))

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Total debt outstanding

盈利Earnings The net income of a company during a specific period.

Generally, but not necessarily, referring to after-tax

income.

时间加权回报率Time-Weighted

Rate of Return A measure of the compound rate of growth in a portfolio. Because this method eliminates the distorting effects created by inflows of new money, it is used to compare

the returns of investment managers.

When calculating, the effect of varying cash inflows is

eliminated by assuming a single investment at the

beginning of a period and measuring the growth or loss

of market value to the end of that period.

盈利收益Earnings Yield The earnings per share for the most recent 12 months

divided by market price per share.

损益表Income Statement Part of a company's financial statements summarizing

revenues and expenses during a specific period of time.

Also known as the profit and loss statement.

流通资产净值Net Liquid Assets A company's liquid financial assets minus its current

liabilities.

能量比率Power Ratio Measures a media company's revenue performance in

comparison to the audience share they control. You need

to know three numbers in order to make this calculation

work:

1. Total Market Revenue

2. The Company's Revenue

3. The Audience Share

预期回报率Expected Return The average of a probability distribution of possible

returns

乘数效应Multiplier Effect The expansion of a country's money supply that results

from the collective of member banks being able to lend

more money than they take in.

紧缩Squeeze 1. In financial terms, a period of time when

borrowing is difficult.

2. In general business terms, times when

increasing costs cannot be passed onto

consumers. The decrease in profits is said to be

caused by a "squeeze" on profit margins.

偿付能力、资力Solvency The ability of a corporation to meet both its long-term

fixed expenses and to have adequate money for

long-term expansion and growth.

营运比率Operating Ratio ratio that shows the efficiency of management.

Calculated as:

Operating Expense

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Net Sales

The smaller the ratio, the greater the organization's

ability to generate profit if revenues decrease.

营运收入Operating Income The profit realized from a business' own operations.

营运利润率Operating Margin Calculated by dividing a company's operating profit by

net sales.

营运净收入NOI A company's operating income minus income taxes and

minority interest.

营运净收入Net Operating

Income (NOI) A company's operating income minus income taxes and minority interest.

营运现金流Operating Cash

Flow (OCF) The cash generated from the operations of a company. In general terms, it is defined as revenues less all operating expenses.

营运资金Working Capital A valuation metric that is calculated as current assets

minus current liabilities.

营运资金周转率Working Capital

Turnover A measurement comparing the depletion of working capital with the generation of sales over a given period.

营运贡杆Operating

Leverage A measurement of the degree to which a firm or project relies on fixed rather than variable costs.

透支Overdraft An instant extension of credit from a lending institution.

期权Option A privilege sold by one party to another that offers the buyer the right, but not the obligation, to buy (call) or sell (put) a security at an agreed-upon price during a certain

period of time or on a specific date.

溢价Premium 1. The total cost of an option.

2. The difference between the higher price paid for a security and the

security's face amount at issue.

意向书Letter of

Intent

A letter that describes in detail a corporation's intention to act on something.

路演Road Show A presentation by an issuer of securities to potential buyers. It is intended to create interest in the securities.

十四划

中文词句English English Definitions

境外Offshore A term describing entities located or based outside of

one's national boundaries.

酸性测试比率Acid Test A stringent test that indicates if a firm has enough

short-term assets to cover its immediate liabilities,

without selling inventory.

(Cash+Accounts Receivable+Short-term Investments)

￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣￣

Current Liabilities

管理层收购项目Management

Buyout (MBO) When the managers and/or executive of a company purchase controlling interest in a company.

对外经贸大学翻译硕士商务口译考研参考书,考研经验贴

对外经济贸易大学考研信息对外经贸大学翻译硕士考研经验：初试初试备考过程中，需要看的书不仅仅是贸大的参考书，自己还要拓展很多东西。首先是翻译基础这门，这门课很重要，必须每天都要进行练习。贸大给的参考书里面，两本散文基本上不用看，主要是王恩冕的那本翻译技巧，最开始练得时候我会很刻意的去使用一些翻译技巧，虽然显得很生硬，但这样练过一段时间后我们就可以不自觉的使用一些技巧了。因为刚接触翻译的时候我们根本不知道朝着哪个方向去练，练到一个什么程度，也不知道自己翻译到底是个什么水平，因此刻意地去模仿别人，使用技巧还是有必要的。在做翻译的过程中大家可以分为几步，把自己的翻译写到纸上，每行之间留个间距，然后再看给出的译文，把自己翻译不好和别人翻译的很好的地方写在下一行并作出标记，然后思考人家都用到了那些翻译技巧。对于在作政府工作报告这一类的翻译时，要及时总结里面的固定说法及新词热词，第二天练翻译之前把前一天做的总结拿出来看一遍，然后一周在进行一次回顾。除了这本规定的参考书之外，我第二年用的是上海高级口译这本书，里面经济题材的文章符合贸大的出题方向，值得反复练习，练习方法跟王恩冕那本书差不多，重点都是在总结，思考，自己翻译一遍过后再拿出来复习时可以视译，看看自己再次翻译时会卡到那里，再对照看给出的参考译文。这两本书练的差不多还可以看一下三笔上跟经济政治有关的文章，再有就是从网上找一些财经报道来练，还有每年的政府工作报告，没有必要全部翻译完，可以有选择性的去练。练习翻译数量不是重点，重要的的是练得精，自己每作一篇翻译都要有一篇的收获，到国庆以后基本每周练个两三篇就可以，重点是要经常拿出来巩固。这门课还有一个重点是缩略语和术语的记忆，今年贸大的考题里面还加入了对词语的解释。关于这部分，大家可以从网上下载一些经济类的术语，比如高盛财经，金融词典，China daily。记的时候可以将其分类，金融，税务，外贸报关等，这部分也是每天都要记得。今年备考的同学还要在平时看经济类杂志的时候注意总结里面基本的经济类术语，用百度查出里面的意思，每天总结10个，主要是对专业术语不要陌生，没有必要死记硬背。其次是翻译硕士英语这门，大家可以先做一下以往的贸大真题，其中的选择题都是外贸相关的，所以我买了一本历年的外销员考试真题或者模拟题来做，然后总结其中的固定搭配。再有就是可以做一些四六级真题，总结里面的近义词，同义词，形近词。贸大考的近义词辨析都不会很难，但一些常见的必需要记住。还有单词的问题，我两年来只背了一本刘毅10000词，这本单词书没有按照A到Z的排序，而且还有近义词辨析，感觉很不错。再有就是阅读，阅读可以先用专八阅读练习，我还做了张剑150篇，这个是非英语专业的，但难度也不是很小。还有就是BEC高级阅读，这个偏商务类，我做了两遍，第一遍的时候都是用铅笔，然后擦了再做第二遍。每年贸大的阅读题型都会多少有些变化，大家可以根据贸大真题的题型做一些其他学校的真题，有选择性的来练。最后就是作文，贸大这几年考的都是图表作文，我用的就是雅思图表写作训练。作文等到十一月份在开始练习就不晚。再有就是百科这门了，这门课是很多女生都头疼的一门，但只要下功夫，还是很好提分的。都说百科是记忆的东西，但我不建议把百科放在最后两个月突击，因为那个时候东西很多，根本就不知道看什么，前几年贸大的百科还有规律可以寻，基本上都是英美文学文化之类的，但从去年开始贸大的百科题目就涉及到方方面面了，很难抓住重点，所以建议大家可以从开始准备的时候就每天拿出些时间准备百科。首先是两本书要看透，一个是林青松的中国文化指南，另一个是西方文化史。虽然这两本这两年占得比重不大，但还是要过一两遍，大家可以看第一遍的时候把里面的知识点简单的总结出来，第二遍在看的时候直接拿自己的笔记看就好了。除了这两本书之外就是专八的人文

财经词典汉英对照

高盛财经词典 - 汉英对比 0-9 中文词句English English Definitions 144A 条例Rule 144A An SEC rule that modified a two-year holding period requirement on privately placed securities by permitting Qualified Institutional Buyers (QIBs) to trade these positions among themselves. 18定律Rule of 18 A rule whereby the sum of the inflation rate and the P/E ratio of the Dow Jones Industrial Average is an indicator of the direction of the stock market. If the total is above 18, stocks are supposed to decrease. If the total is under 18, then the stock ma 1940年投资公司法Investment Company Act of 1940 Created in 1940 through an act of Congress, this piece of legislation clearly defines the responsibilities and limitations placed upon fund companies that offer investment products to the public. 72定律Rule of 72 A rule stating that in order to find the number of years required to double your money at a given interest rate, you divide the compound return into 72. The result is the approximate number of years that it will take for your investment to double. A-Z 中文词句English English Definitions APICS （美国生产及库存操纵协议）商业前景指数APICS Business Outlook Index A national manufacturing index that surveys several manufacturing firms on a monthly basis. If the index is above 50 it signals expansion, if it dips below 50 it indicates contraction. CAMELS评级制度CAMELS Rating System An international bank-rating system with which bank supervisory authorities rate institutions according to six factors. The six areas examined are represented by the acronym "CAMELS."

财会考证关注4个最关键的W(精选多篇)

财会考证关注4个最关键的W(精选多篇) 第一篇：财会考证关注4个最关键的着招聘广告上频频出现“cpa is a must and acca preferred”之类的字眼以及acca、aia等国际财会证书蜂拥进入国内市场财会考证热不断升温成千上万的考生卷入这场考证热潮并把考张财会证书作为晋升“金领族”的捷径。据了解财会考证热潮还波及大学校园某权威站的调查显示cpa、acca被列为最受大学生青睐的十大证书。财会领域专业性强进入门槛较高并非适合所有的人；而且目前市场上国内外财会证书多达十余种不同的证书适用对象各不相同。因此国内考生特别是在校大学生应理性报考财会证书报考前最关注以下4个：财会考证关注4个 ho：谁适合报考？财会工作要求从业人员对数字敏感同时具备一定的分析能力。考生报考前要掂一下份量如果不具备以上两点先天因素即使勉强通过考试也难以应付日后的工作。此外财会工作属于技术类工作需要整天与数字打交道极其繁琐适合于性格内向、爱研究和书面工作者。性格外向、能说会道的人并不适合在严谨的财会领域发展建议此类人不要轻易报考否则只会徒劳无益。此外财会领域的专业性极强各类财会证书考试都对报考者有一定的专业经历要求。例如全国会计专业技术初级资格考试规定

报考者须取得会计从业资格证书并从事会计工作满２年；注册会计师考试要求报考者具有会计或相关专业（指审计、统计、经济）中级以上技术职称。因此报考财会证书需先积累一定的专业经验或是具有财经专业的学历背景否则将难以跨过财会领域的专业门槛。建议：由于高层次财会人才紧缺考一张诸如cpa、acca之类的财会证书的确对就业有一定帮助。但并非每个人都适合在财会领域发展如果在没弄明白自己未来发展方向的情况下盲目跟风往往会造成时间、精力、财力上的浪费。因此报考财会证书前要冷静分析自己的性格和长处判断职业发展方向看看自己的专业基础是否雄厚三思而后行。 hy：为什么要考？在一些培训广告中财会证书的作用被夸大成为“速成金领的通道”、“获得高薪的捷径”。许多人正是冲着高薪、高职而去但事实并非如此有了财会证书不一定能进事务所或是获得高薪关键还在于个人能力。不少跨国公司的财务经理乃至财务总监都没有注册会计师证书但他们在实践工作中表现出来的业务能力却常使人钦佩不已。“四大”在招人时也并非苛求cpa或acca证书而是更关注求职者的专业能力和发展潜力。因此谋求一份工作决不是简简单单凭一张证书就能搞定。建议：报考财会证书不能抱着走捷径的心态而应以提高能力为目的脚踏实地地认真学习强化专业知识基础掌握会计专业技能

金融基本名词术语

金融专业名词术语 ?金融 ?金融工程 ?BOT投资方式 ?实验金融学 ?金融脱媒 ?债券合约 ?否定性条款 ?肯定性条款 ?赎回债券合约 ?上市 ?CFA学习 ?债务条款 ?常规赎回价格 ?债券利率 ?浮动利率 ?对冲基金 ?可赎回债券的价格 ?金融衍生产品 ?赎回期权的价格 ?金融远期合约 ?全国金融学专业排名 ?通胀与股市 ?IPO估值 ?金融指标 ?经济附加值 ?EVA ?股票价值 ?估值理论 ?估值方法 ?绝对估值 ?相对估值 ?FCF ?FCF模型 ?自由现金流贴现 ?FCFF

?FCFE ?PE投资 ?价值评估 ?风投 ?公司估值 ?最好的估值方法?PS ?价格与销售收入比?PE ?市盈率 ?市净率 ?PB ?估值要素 ?间接金融 ?金融环境 ?金融统计 ?金融资产转换 ?金融秩序 ?金融消费 ?金融服务业 ?金融创新 ?金融供求失衡 ?金融恐慌 ?金融会计 ?产业金融 ?金融知识 ?资本预算 ?金融市场 ?财务报表 ?利润表 ?现金流量表 ?资产负债表 ?审计 ?衍生工具 ?期权 ?货币政策 ?金融泡沫

?通货膨胀论 ?羊群效应 ?外汇投资 ?油价危机 ?试验金融学 ?石油终结论 ?灾难经济学 ?高盛财经词典 ?JIT ?及时生产 ?日本泡沫 ?日元升值 ?广场协议 ?粮食问题 ?房价调控 ?房价崩距 ?房地产泡沫破裂?圈钱 ?限价令 ?土地财政 ?现代资本市场理论?信用交易 ?保证金交易 ?内部收益率 ?IRR ?财务内部收益率?FIRR ?边际资本成本 ?剩余收益估价模型?贴现率 ?杜邦 ?杜邦分析 ?杜邦模型 ?Dupont ?CAPM模型 ?资本资产定价 ?经济增加值

高盛笔试题

高盛笔试题(年薪100万)，看看你有没有进投行的潜质吧！ 1. 假设你用26.5美元购入了100股微软的股份,一周后,微软最重要的经理之一因为人为操纵公司的财务报告而被辞退.股票价格猛跌至23美元一股.请问你将如何处理你的股票?请你详细论述. 2. 你购入了英特尔公司的股票100股,每股29美元.三天之后股价降至27.5美元一股.你将如何处理? 3. 很幸运的是,你的一个朋友转卖给你一张西安去新加坡的机票,只要几百人民币!但是你现在在去机场的路上却遇到了塞车,为了按时到达机场,你必须超速驾驶,但即使你用最快速度,也不一定能够及时到达机场.你会如何处理?请详述. 4. 你买了一张CD,当你拿回家把CD从盒子里面拿出来的时候,不小心掉到了地上并且摔坏了.你会怎么办?请详述.

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8. 你以22美元一股的价格购入了一支股票.在股票价格降至20美元每股的时候你打算割肉抛出.在你通知你的股票经济人之前,股价跌至19美元每股,但是随后又回升至20.1美元每股.你将如何处理?请详述. 答案(没有标准答案,只有精彩答案,本答案仅供参考)： 1 以26.5美元一股购入了100股价格猛跌至23美元一股这时我的损失共有350美元约损失了13.2%的本金这个损失不是非常的大但我还是要及时的止损割肉因为股票下跌的原因是微软最重要的经理之一因为人为操纵公司的财务报告而被辞退这说明先前的股票价格极有可能存在泡沫股票的价格先前可能被人为抬高了26.5美元的价格是买的偏高的恐怕在短期之内不会回归另外如果有律师发起对微软的诉讼我将参和其中以减少弥补我损失但在过程中不会付出太多成本因为我的持股数不多 2 因为只买了100股破位就抛出割肉尽量打短平快的战术止损后再逢低吸纳逢高卖出把损失的部分再弥补回来如果奉行的是长期投资策略应当事前建立清晰的投资目标策略并坚决执行这些计划忽略现在短期的市场波动投机要看技术位和止损位的破位就要抛出总之要一切按照计划行事，不能犹豫跟风 3 要明确机票的价值只有几百元人民币这和超速驾驶带来的严重后果的风险比

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