财务管理专业英语单词.docx

Topic1：决策：decision-making上市公司：publicly-traded corporations波动、变化的：volatility资本预算：capital budgeting流动负债：current liability产生、繁殖：beget /breed职员：personnel稀释：dilute观念、想法：notion总裁、首席执行官：CEO chief executive officer发行股票：stock offeringTopic2：拒绝：rebuff整合、调整：align缺点：drawback起诉：sue失职、玩忽职守：malpractice度量、尺寸：dimension学术论文：dissertation先决条件：prerequisite征用、没收：expropriate分歧、差异：divergence奢华的：lavish控股公司：closely held corporation社会福利：social good个人独资企业：sole proprietorship要约收购：tender offer委托-代理关系（代理关系）：principal-agent/agency relationship股票期权：stock optionsTopic5：本能的、固有的：instinctive先付年金：annuity due吸引人：appealing关于、涉及：pertain to剧烈的、敏锐的：acutely或有要求权股价：contingent claim valuation到期、期满：expire诱惑：enticement偿债基金条款：a sinking fund provision遵守：comply信用债券：debenture年金终值系数：future value interest factor for annuities年金现值系数：present value interest factor for annuitiesTopic6：忽视：disregard概率分布函数：probability distribution function参数：parameter对称的：symmetrical无弹性的：inelastic察觉：discern引起、引发:trigger合理性、可信性：plausibility贝塔系数（β系数）：beta coefficient价格接受者：price taker期后盈余披露：post-earnings announcement drift均值方差有效边际：mean-variance efficient frontiers套利定价理论(APT):arbitrage pricing theoryTopic7：验证、使有效：validate互不相容的项目：mutually exclusive projects阻止、排除：preclude放弃：forgo制造费用：overhead残余价值：residual value折现回收期：discounted payback period倾向于：incline to资本限额：capital rationing出错：go awryTopic8：开始进行、继续下去：proceed to收益：proceeds放下、寄存：deposit存款：deposits禁止、阻止：prohibit特权、优先增股权：privilege赋予、赠予：confer期货合约：future contract足够的、充分的：sufficient不愿意：reluctance获得、导出：derive from包销：underwriting随后的、接着发生的：subsequent激励性股票期权：incentive stock option优先权：preemptive right可转债：convertible debt构成：constituteTopic9：摩擦：friction混合证券：hybrid security风险资本：venture capital认股权证：warrant类期权证券：option-like security融资租赁：capital lease经营杠杆：operating leverage津贴：subsidy刺激的：provocative