财务管理专业英语unit 1.ppt

Unit one(A)： Introduction to Financial Management Teaching objectives: After learning this section, the students are required to: grasp some of basic theories related to financial management; grasp some important words and expressions; have a better understanding of the financial management and financial manager; understand briefly the financial management decision. Wisdom Money begets(or breeds or gets)money. ——Anonymous Boundless risk must pay for boundless gain. ——William Momis Mini case Read the mini case and think: 1. What’s the Dell’s Sales philosophy? 2. Find the specialized vocabulary of financial management? Dell 销售理念 按照客户要求制造计算机，并向客户直接发货，使戴尔公司能够最有效和明确地了解客户需求，继而迅速做出回应。这个直接的商业模式消除了中间商，这样就减少了不必要的成本和时间，让戴尔公司更好地理解客户的需要。 words study 1.financial management 财务管理 2.decision-making 决策，决策的 investment decisions; financing decisions; 3.acquisition 收购（purchase) acquire 取得 acquisition and loss of ownership? 所有权的取得和丧失 4.publicly traded corporations 上市公司 listed corporation stock is publicly traded but most is held by a few shareholders who have no plans to sell? 股票公开买卖，但是大部分股票被少数不计划卖出的股东控制。 5.vice president of finance 财务副总裁 chief financial officer(CFO) 首席财务官 chief executive officer(CEO)首席执行官 6.pivotal 关键的 Any deviation from this economy pivotal task endangers our material base.? 离开了经济建设这个中心，就有丧失物质基础的危险。 7. allocate(资源、权利）配置 capital allocation 资本配置 allocate shares 分配股份 8. Volatility 不稳定性 Interest rates and financial market volatility would remain high due to the market uncertainty.? 市场前景不明朗，亦会令利率持续高起，金融市场波动。 9.balance sheet 资产负债表 income (profit) statement 利润表 cash flow statement 现金流量表 10.capital budgeting 资本预算 capital structure 资本结构 working capital management 营运资本管理 Capital Budgeting and Long-term Financing? management 资本预算及远期财务管理 11. stockholder（shareholder)股东 None of the shareholder attend the AGM.? 没有一个股东出席年度股东大会。 12.tradeoff 权衡，折中 risk-