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2020-10-10 12:54:57

Accounting会计,会计学accrual basis ys. cash basis应计基础与现金基础,应计制与现金制cooking the books做假账,伪造财务报表defined被定叉financial财务的,金融的Financial statements财务报表managerial管理的not-for-profit organizations非营利pro forma statements预测报表.试算报表Ratio analysis比率分析web sites网站Accounting ratIos会计比率,另见比率分析Accounts payable应付账款Accounts receivable应收账款Accounts receivable m应收账款管理Accounts receivable tumover应收账款周转率,应收账款周转次数

Accrual accounting权责发生制会计应计制会计Accrued liabilities应计负债Acquisition收购,另见“合并与收购(并购)Acquisition line of financing收购融资额度Active trading主动交易,活跃的贸易Activity ratios经营活动比率Against the Gods: The Remarkable StoryRisk( Bemstein)《与天为敌:风险探索传奇》(伯恩斯坦)Aldrich, Nelson奥德里奇,纳尔逊Amazon.com亚马逊公司American Stock Exchange(AMEX 3国证券交易所Analysis of financial statements财务报表分析Angel investors天使投资者,天使投资人(在新兴科技公司作股本投资的个人投资者)

Anheuser Busch安海斯布希公司Annual budget年度预算Annual sharehokders'me年度股东Annuity年金Annuity due期初应付年金,即付年金AOL. Time Warner merger美国在线服务公司与华纳时代公司的Apox加拿大奥贝泰克制药有限公司Archer Daniels Midland阿唧·丹尼尔斯·米德兰公司(对富500强公司之一,主要经营食品)Argentinian peso crisis阿根廷比索Arthur Andersen安达信会计师事务所,安达信公可rticles of incorporation公司章程:公Ask price要价,卖价,卖盘价Asset-based lending资产型贷款Asset tumover资产周转率Assets资产AT&T美国电话电报公可Authorized shares认可股份:额定段数:法定份Average collection period平均托收期:平均贷款收回时间

Baby Boom generation婴儿潮一代:生育高峰代Balance sheet资产负债表Bank fraud银行诈罪Bank of America美国银行Bank of london伦教蛋行Bank of Russia俄罗斯银行ank One美国第一银行Bankinfo con美国银行资讯公司Bankrate,lc.关国银率公可Bankruptcy破产Banks银行Barbarians af the Gate: The Fall of Rrnabisco( Burrough)《们门口的野蛮人:雷诺-纳比斯科公司的陷落》布糗恩·伯勒( Bryan Burrough)和约翰·黑利亚尔( ohn Helyar)著Baron vultures巨商抢购型秃魔投资者Baseline assets and liabilities基准资产与负债rkshire Hathaway伯克希尔·哈微书公司《关国保险公司)Beta coefficient A(贝塔)系数:投资风险与股市风险系数Bid price出价,投标价格:买价【证券】买方递盘价;股市收购价Big Board大板,口j组约证券交易

所:[口细约证券交易所行情牌Big Fir: inside the soL Scandal,The( Adams)《大酌略:储贷款丑网内幕》(菱当斯)Big Lots!美国BgLo公司Big Money Crime Frad and Po/ities inthe Savings and Law CrisisCalamity)《大洗钱犯罪:储蓄贷款危机中的取诈和政治Black and Decker布莱克一德克尔公司Blue chip stocks蓝筹股:热门股票;Board of Directors董事会Board of Goven理事会:联邦佬备委员会Boeing波音公司Bond covenants债券哭约债券评级Honds债券covenants条款,契约违约折扣:贴现率est rales.and利率issuing发行垃圾municipal bonds而政债券premiun溢价

ating agencies评级机构,信用等评定机构:评级代理机构ypes of…的种类yied产量.收益zeo- coupon零息票的,不附息票的。无利债券的。(债券)无收益且在赎回时低于票面值的Book, overview本书.概述Book of Kells凯尔斯书(附有华丽装饰文字的圣经福音书手抄本);凯Book value账面价值Booksollowing money around the word R随货币走遍世界gold黄金Greenspan,Alan格林斯潘。艾伦KKR-RJR Nabisco美国 KKR-RJR纳贝斯克公司,[由科尔伯格·树莱维斯罗伯茨( Kohlberg KravisRoberts)公司与雷诸一纳贝斯克公司合井而成)1risk风险savings and loans储搭与贷欲Bottom line底线,胀本底行Break-even analysis盈亏平衡分析Breaker points涨跌停限制

Breakeven无亏损(的),盈亏相抵(的)Bretton Woods Accord布雷顿森林协定Budget vanance预算差异(标准成本ng procast预算编制过程seline assets and liabilities基准资产与负债budget现金预算competitive budgeting竞争性頂算法forecasting future revenue /expenses预测未来的收入与支出histonc bue历史预算法predicting changes in financial预测财务状况的变化zero-based budgeting零基预算(箱制法)(在每个财政年度开始时,从零开始作出的全面预算或若干项日的预算ufet. Warren巴蕃特。沃伦Bundesbank德国s中央银行ureau of Engraving and Printing W Rl与印刷局。美国铸印局Bureau of Labor Statistics劳工统计局Bureau of the Census人口统计局Business Owner’ s Toolkit企业主工

Business plan templates商务计划模板(样本Business presentation商务演讲Business risk商业风险,经营风险Business valuation企业评估Business valuation Calculator企业评估计算器算员,评估师California power outages加利福尼亚停电事放Call risk赎回风险CALPERS加州公务员退休基金Canelas, Michael卡普拉斯,边克尔Capital资本Capital budgeting资本预算corporate strategy公司战略depreciation折旧estimating cost of inves估算投资成本RR内部收益率easing equipment粗赁设备net present value净现值payback period回收期。偿还期present value of non-income-producingasset无收入资产的现值profitability index盈利能力指数盈利指数quantifying costs/benefits量化成本

risk风险Capital lease资本性租赁Capitalization资本化Capitalization rate资本化率,资本化Carrying costs(存货)持有成本,储存成本Cash basis of accounting现金收付实现制会计,现金制会计,现金基础会计Cash budget现金预算Cash equivalents现金等价物Cash flow industry现金流产业Cash flow lending无抵押融资,流动现金放款Cash flow st现金流量表Cash management现金管理D存款单,存款凭证Central banks中央银行,另见‘联邦储备系统crtificate of deposit(CD)存款单,存款凭证Cezanne,Pau塞尚,保罗CFO百席财务官COEXpress首财务官快递Chairman of the Federal ReserveSystem美国联邦储备委员会主席

美联储主席Changes in financial condition财务状况的变化Chapter7 bankruptcy《美国破产法》第7章Chapter II bankruptcy《美国破产法》第1章Chae大通银行Check支票Cheek cashing outlets支票兑现处hecking accounts活期存款,活期存款户头/账户Chicago board of Trade芝加哥交易所世界最大的谷物交易所)Chicago Mereantile Exchange芝加哥商品交易所Chief financial officer(FO)首席财fiNancial花腐财务公司Coffee, Sugar, and Cocoa Exchange tH约咖啡,糖和可可交易所COLA生活费用变动,生活费用调整Collateralization of debt债务担保,债务担保制度Collateralized bonds按揭担保债券Commereial banks商业银行Commercial paper商业票据,流通

ties商品Commodities trading商品贸易,商品交易Common stock通度Common stockholders普适股殷东,費通股持有人康柏电脑公司Competitive budgeting竞争性预算Compound interest chart复利表Confederate bond南方联盟的债券Conglomerate merger混合合并Consumer prce index(CP)消费价格Consumer protection laws消费者保Contribution margin边际收益,边际质会计主管Convertible bonds可转换债券Cooking the books做假账Corporation股份公司Cost of living adjustment (COLA)生活费用变动,生活费用调整Cost-push inflation成本推动型通货Costs of credit信用成本Coupon票面利

Covenants约定事项CPA Journal《注册会计师》杂志cP消费价格指数。消费者物价指数Creation of money货币创造card companies信用卡公司Credit card sales信用卡销售Credit cards信用Credit policy信用(信货)政策Credit strategies信用(货款)策略Credit terns信用证条款:信贷条件烩销付款条件Credit unjon信用合作社,存款互助会Cumulative josses累积亏损Cumulative preferred stock累积优先股Currency hedging货币套期保Current asset management流动资产管理Current assets流动资产Current liabilities流动负债Current liabilities management流动负债管理Current portion of Jong-term deb长期债务中的当前应收部分,长期债务中本期或一年内到期的部分Current ratio流动比率Current yield当期收益(率)Customs service关税厅,海关Cyclical stocks周期股,周期型股票

Daily compound interest chart日复利表Dallas Federal Reserve district达拉斯联邦储备区Days of sales in inventory存货周转Days of sales outstanding应收账款周转天数debentures信用债券Debit card借记卡ebt债务,倍款Debt instrument务证券:债务工具:债务票据Debt tato负债比率ebl-to-equity ratio债务股本比率,负债股权比率Debussy, Claude德彪西,克劳德declaration date事会宜布授权攴付股息日Decline stage衰谢期,下降阶段Defensive stocks防守股,防守股票Defined benefit pension plans养老金固定收益计划。规定的抚恤金(或救济金)计划(赵休时用年退休金形式给付指定的抚恤金,从全霏抚恒金的2%开始给付)Defined contribution plan养老金固定

缴款计划Demand需求Demand deposits活期存款.活期存Demand-pull inflation需求拉动型通Department of Commerce商业部Deposit insurance存欲保险Depository financial institution存款金机构Depreciation折旧,贬值Derivatives衍生产品/衍生工具Discount rate點现率Discounted cash flow净现金敏:现流量點现method股息點现估价法Discounts( accounts payable)优惠价:扣减额(应付账款)Disney shares迪土尼股票Distressed debt不良侦权,不良债务Divestitures刹离Dividend股息,红利DJA道斯工业平均指数(DoDoar,U.s.美元Dotcom companies网络公司Double-entry bookkeeping复式薄记

Double taxation双重配税Dow Jones Industrial Average(DJIA)道琼斯工业平均指数Draft汇系Due diligence尽职调查u Pont model杜邦候里E-money电子货币Early payment discounts提前付款折扫Earnings per share(EPS)每股盈利率每股利润,每股收益BCB欧洲央行,欧洲中夹银行Economic order quantity(EoQ)经济订货量,经济订判量EDGAR(Electronic Data GatheringAnalysis, and Retrieval System)Ht子化数据收集。分析及检索系统Effectiveness效果,有效性Ecey效率EFT( Electronic funds transfer)电子资金转账系统Electronie buying/selling of stock两上买卖股票Electronic funds transfer(EFD)电子资金转账系统Embezzlement撼用公款盗用(委托人的)钱财Enron安然公司

Enron Debacle: Byzantine DealsHave Shattered the Energy Outfit'sredibility. The安然公司的流:拜占庭式交易碎了头号能源公司的信警Entrepreneurship创业精神EOQ经济订购杜量EPS每股攻益Equal Credit Opportunity Act平等信货机会法案Equity股权,另见“殷票”Equity multiplier股权乘数,权益乘数,股票倍数:(总资产除以普适股总股本Ethics道德标准tOys易淘儿童玩具网Euro欧元European Central Bank (ECB)欣洲中央银行Eurosystem欧元体系Ex- dividend date除息日:无殷息Excel Excell电子表格Exchange rate汇率Exchange rate risk汇率风险Expenses支出,费用Extending credit延长货款期限。信贷展期

Exxon-Mobil merger埃克森与美孚石油的合并Face value面值,票面价值Factoring保理,应收款贴现Fad products时尚产品Fair Housing Act公平粗赁,公平住房Fallen angels济大使,落难天使FASB美国财务会计准则委员会Financial Accounting StandardsFas- Buck vultures快钱锿夺型秃投资者Federal Deposit Insurance CorporatiFDC美国联邦存歇保险公司Federal funds rate联邦基金利率Federal Open Market Committee(FOMC)联邦公开而场委员会Federal Reserve Bank of New York yl约联邦储备银行Federal Reserve banks《美)联邦储各Federal Reserve System(Fed(美)联邦储备系统nd of Govenors理事会:联邦储备委员会Chairman of the board董事长:董

事局主席scount现率district banks区城(地方)联邦储备银行FOMC(Federal Open MarketCornmittee)美国联邦公开市场委员会维护金融系统的稳定性monetary policy货币政策pent market operations公开市作pwer力量,实力primary focus主聚焦点。重点protecting credit rights o消费者信用权益的保护regulation of banks银行的监管reserve requirements法定准备金最低准备金安求structure构web site网站。网贞Federal Savings and Loan InsuranceCorporation(FSLC联邦储蓄货欲保险公司Fedwire美联绪电子资金划拔系统联邦电子资会转账系统

托责任,试信责任F1FO先入先出( first in. first ou先入先出队列25美分纪念币计划Finance财务,金阻:财务学companics财务公可;融司:信货公司Finance manager财务经理Financial accounting财务会计Financial Accounting Standards BoarFASB)财务会计标准委员会Financial institutions金胞机构banks银行check cashing ou支票兑现creation of money货币创造credit card companies信用卡公司credit unions存款互助会:信作社depository存储的,存款的finance companies财务公司:融公司:金融公司IMF国际货币基金组织c companIcs保险公司国际的mortgage banks抵押银行

储蓄的,非存款的pension funds老基金savings and loans( thefts)货款银行储蓄机构),储蓄贷款协会World Bank世界银行Financial Institutions Reform Recoveryand Enforcement Act(FIRREA) a机构改革,复兴和实施法案Financial intermediaries金融中介机构:金融媒介:财务中介机构Financial ratios,财务比率,另见“比率分析nancial risk财务风险。金融风险inancial sta财务报表analysis of分析balance sheet资产负债表cash flow statement现金流量表income statement损益表statement of changes in financialcondition财务状况变动表Financing activities磁资活动:财务Fiorina, Carly非类莉娜,卡莉Firm commitment price包销价,承销价FIRREA金融机构改革。复兴和实施法案

First Eagle Fund of America美国第一雄魔基金First in,frou(FFO)先进先出法First National Bank第一国民银行Fiscal policy财政政Fixed asset tumover团定资产周转率固定资产Fixed costs固定成本Foat现企浮游时闻,转时间Floating exchange rates浮动汇率FOMC美国联邦公开市场委员会Ford Motor Company福特汽车公司Ford Motor Credit福特汽车信货Forecasting future revenue'expenses fo测未来的收入与支出Forget the Float?’(Fin)(芬恩)忘记备用零钱了?“忘了浮存支票或浮款吗?Forms of business structure企业结构的Fringe Banking: Check- Cathing Outletsshops., and tke Poor( Caskey)外围银行:支票兑换点,当铺和穷人FsLC《美国)联邦储图与贷款保险Full Faith and Credit: The Great s&LDebacle and Other Washington Sagas

( Seidman)《十足信用:储贷款大渍和在华盛顿上演的其他留险故事》(塞德曼)Furure value终值,未来值Future value of annuity年金终值Futures contracts期货合约GAAP一酸公认会计原则Garden, can美国高顿集团,高顿公司GE Capital通用金公司General Electric(GE)美国通用电气公General Mills(美国)通用面粉公司通用磨坊食晶公司General obligation bonds一般责任债券General partners普通合伙人Generally accepted accounting principles(GAAP)一般公认会计原则Gift cards礼品卡GMAC通用汽车金融服务公司Going concer继续经营全业,生意兴隆的公司(观商店Going-out-of-business sale停业大甩卖Gold黄金Golden dollar coin美兀金币,金元Greenspan,Alan格林斯播。艾伦Greenspan: The Man Behind Money( Martin)《格林斯潘:金钱育后

的那个人》(马丁Greenspan Effect: Words That Movethe World's Markets, The(Sellia/Cruikshank)《格林斯酒效应:够动世界市场的话语》(史席理库售圣)Gross profit margin毛利率Gross working capit流动资本总rowth stage成长阶段,成长期rowth stocks威长股,成长型股票Hamilton, Alexander汉密尔,亚历Heating-degree days热度日Hedging对冲,套期保值Heinze,F. Augustus海因,奥古斯都ewlett, Walter休利特,沃尔特Hewlett-Packard Compaq merger惠普康柏合并figh-quality debt高质量债务,高质量High-yield securite高收益证券Historic budgeting历史预算法Hoovers胡佛家族:胡佛电动吸尘器Horizontal analysis水平分析:横向Horizontal merger横向兼井,同业合井,水平合并

Hostile takeover忌意收购Household Finance(美国)家庭金租How Fast Can Your Company Affordto Grow?(Churchill/Mullins)170“贵公司能发展多快?“《邱吉尔马林斯)How Wall Street Captured a Nation:J. PMorgan, Teddy Roosevelt, and thePanama Cona( Espino)《华尔街如何俘虏一个国家:JP摩根,泰迪罗斯福和巴拿马运河》(艾斯HP惠普公司Human resources人力资源IMF国际货币基金组织n- house finance companies内部财务金融公司me statement损益表come stocks收益股,收益型股票ndustry multipliers产业乘数Inflation通货影胀nflation risk通货影胀风险nformant A true stor, The(Eichenwald《告密者:一个真实的故事》(沃尔)nitial public offering(UPO)首次公开发

行,首次公开募股onal investors机构投资者ance companies保险公司teres利息Interest rate nsk利率风险intemal rate of return(RR)内部收益率nk for Reconstruction andDevelopment国际复兴开发银行,世界银行Agency国际开发协会金融机构International Monetary Fund(IMF) al际货币基金组织tenet web sites.,互联网网站Introductory stag引入期,引入阶段nventory conversion cycle存货转换nt库存管理nventory tumover存货周转率nventory valuation存货成本核算,存货计价nesting activities投资活动estment投资CDs存款凭证,存款单,存折commodities trading商品交易,期

货交易ebt instruments债务工具,债务证券equity股权,产权,权益financial intermediaries金融中介gold黄金investment bankers投资银g-tenMMDAs(Money Market DeposiAccounts)货币市场存款账户市场共同基金:货币市场互助基金real estate不动产,房地产savings accounts储香账户:储蓄存款账户speculation, contrasted投机.对Investment bankers投资银行IPO首次公开上市,首次公开募股首次公开发行股票rish currency爱尔兰货币RR内部收益率Issued stock已发行的般票J.C. Walsh and Sons爱尔兰的采购商Jackson, Andrew杰克,安德鲁Jefferson, Thomas杰斐逊,托马斯Junk bonds垃圾股Just-in-time inventory即时存货控制

零库存,适时存货Keebler Foods Company奇宝食品公司Kellogg Company家乐氏公可KKR-RJR Nabisco KKR.RJR纳贝斯克公司Large-cap companies大盘股公司ast-Hope Vultures最后希型型秃鹰投Last in, first our (LIFO)后逆先出法Law, John劳,约LBO融资合并Leasing租赁Lenders放款人,出信方,放债人Leverage杠杆Leveraged buyout (LBO)杠杆收购,资收买,资买入Levy, Harold勒维,哈罗德Liabilities负债LFO后进先出,后进先出法Limit order价订单Limited partners有限责任合伙人Lincoin, Abraham林,亚伯拉罕Line of credit信用濒度,信用贷款Liquidation算Liquidation firms清算公司Liquidation World世界清算公司(美

国的一家清算业务公司)Liquidity流动性quidity ratios流动比率Liquidity risk流动风险Load fund有們基金Long-term investment长期投资。另见资本预算L. ass and bankruptcy亏与产Lotteries彩票A1货币供应量1MACRS depreciation rates(美国)修正后的加速成本回收制度采用的折日率,M速折旧率MACRS method of depreciation (3)修正后的加速成本回收制度采用的折旧法,加速折旧法MACRS recovery periods(美国)修正后的加速成本回收制度规定的回收期,如速成本回收期Macy's梅西百货公司(天国最大的连懺百货公司之一)Maestro: Greemspan's Fed and theamerican Boom( Woodward《大师:格林斯潘约关联储与美国繁荣)(伍憩沃德)Managerial accounting管理会计

Market order市场订购单,市场秩序Market risk市场风险Market value市场价值cal models数学模型Maturity stage成熟期,成熟阶段Maturity value到期值drum of exchange交接媒介Megabanks大假行,大型银行Merchants of Debt: KKR and theMortgaging of American Busines( Anders)《举侦经商者:KKR集团和美国商界的抵押贷款》(安德Merger合并,秉并quesions并购asset valuation资产估值,资产评估hostile takeover恶意收购:敌意averaged buyout融资购买:融资paying for the acquisition为收累publicly traded company上市公司purchase of existing companies购买现有公司,现存企业structure of a merger合井企业的结构types of merger合并的类型

valuing the business企业定价,判断企业的价值Mid-cap companies中盘股公司Millionaire: The philanderer Gamblerand Duelist who Mante ModernFinance( Gleeson)(百万富:创建现代金融学的花花公子,赌徒和决斗士》(葛里森)Mint, U.s.美国铸币局Mission statement使命宣言Mississippi Company密西西比公司货币市场存款户(Monrket Deposit Accounts)accelerated cost recovery system(MACRS) method of depreciation美国)加速成本问收法修正系统的析旧方法,加速成本国收的折旧Monetary policy货币政策Money货币haracteristics特性,特点creation of创造ulture,and文化defined被定义tuture of未来的items used as被用作…medium of exchange, as支

store of wealth.as作为财富的贮蚁unit of account, as作为记单位virtual虚扣的Money laundering洗钱Money Machine: How KKR Manufactured机器:KKR集团打造实力与利的的秘诀》(巴特菜特Momey Makes the World Go AroundOneInvestor Tracks Her CashThroughthe Global Economy, fromBrooklyn to Bangkok and BackGarson)《金钱转动的世界:投资资金全球经济浒记》(又译《钱行天下:随金钱漫游世界的奇迹》)(盖尔森Money market deposit accounts( MMDAS)货币市场存款账户Money market mutual funds货币青场共同基金:货币市场互助基金Money orders郎政汇票Moody's程通投资服务公司Morgan.J. Pierpont摩权,约翰反尔Mortgage批押Mortgage banks抵押银行

Multipliers乘数Munger, Charlie蒙格,查理Municipal bonds市政债券Mutual funds共同基金,互惠基金NASDAQ纳斯达克NASDAQ index纳斯达克指数住民国民银行Natural resources自然资源Negative equity负产权,负资产Negative working capital负营运资金Negotiable order of withdrawal (Now)accounts可转让支付命令户Net asset value资产净值Net income(oss)净收益〔亏很)Net present value(NPV净现值Net profit margin净利润.纯利润New York Mercantile Exchange纽约商品交易所New York Stock Exchange (NYSE) ii约证券交易所。组交所No- lond fund免佣基金,无附加费基金,零手续费基金Non-money非货币Nondepository financial ins常储金融机鸡Not-for-profit organizations营利组织

NOw accounts(可转让支付命令的)活期存款寒户NPV净现NYSE纽约证孕交易所pnce要价,卖出价Online brokerage firms明上证券经公司,在线交易经纪商Open market operations公开市场操作Open outcry method公开叫价法Operating activities经营话动,营Operating cycle经营周期。哲业周湖Operating lease经营性租赁perating profit margin营业利。督业收益Opportunity cost机会成本Ordering costs订货费用,订货成本Ordinary annuity普通年金,一穀年金Over-the-counter (orc) market场外交易市场Overview of book图书概述Owner' s equity业主权益,所有者权益P&G宝洁公问Pacific Gas and Electric太平洋电气Packan, David卡德。大卫Paperless money无纸货币

Par value面值,平价Partnership合伙企业Paterson,A.B. BanNo.阳特森,AB.“班卓琴shops当镯Payback period同收期,幄镜期Payday loans新资货款,发薪日贷款Payment terms付款条件,支付条件Paya贝宝(全球最大的在线支付平Payroll taxes工资PE ratio价格政益( pnce- earning)比率,市盈率Pension funds养老基金Pets. com在线宠物店(美国一家定物网站)Power辉瑞公司(美国制药公可)P产品改进( Product Improve)Playing with the books玩味图书Polaroid Corporation丽来公司,拍Political and regulatory risk政治与法规Power of Gold: The History of anObsession,The( Bemstein)《黄金简史》(《黄金的力量:执迷的历史》)(伯恩斯组)Precious metals贵金属,贵重金属

Predicting changes in financialcondition预测财务状况的变化motive nights优先认购权,优先认股权Preferred stock优先股nt value of annuity年金的值sent value of non-income-producingst无收入资产的现伍Present value table现值表Price earnings(PE)rtio价格收益比率,本益比,市盈率Price fixing价格垄新Pricing decisions定价决策Prime plus按最优息利半加Prime rate最优惠利率:头等货款最低利率,优待利率Principal value本金值Privately held coporation私人控股公可,非上市公司,段票非公开发行的公司Pro forma statements财务预测报表计算报表Procter& Gamble(P&G)宝公司Product life cycle产品生命周期Poft利润Profitability index(PD盈利指数Profitability ratios盈利率Proprietorship独资企业

Prospectus证券发行说明书,募股说明书,翟股说明书Poxy代理叹委托书Publicly traded stock公开交易的股票,上市交易段票,上市股Purchasing power购买力Purchasing power risk购买力风险Quantity discounts数量折扣Quarterly earning statements季度钡益Quick ratio速动比事atio analysis比率分析activity ratios经活动比率:作业比率DuPont model杜邦体系.杜邦模型everage杠杆liquidity ratios流动比率narket values市场价值profitability ratios盈利能力比率uss用途,用法Rats in the Grain: The Dirty Trick anTriais of Archer Daniels Midland( Lieber)《谷仓中的鼠:阿尼尔斯米德兰的航脏伎俩及其审判》《利伯)Real estate不动产,房地产

Real rate of interest实际利率Recession经济衰退Regal Cinemas帝王院线(全美最大的院线连镜cEtonaanalysis区域经济分针Regional stock exchanges地区性股票交易所。地区股票交易所(位于国家主要金阻中心以外的交易所Reorganization重组,改组crve requirements法定准备金:最低准备金要求es资源ed amines留存收益Retum回报率。收益率Retum on assets(ROA)资产收益率资产回报率m on equity(ROE)股杈回报率股权收益率Revenue收入,收益,税收Revenue bonds收益债券Revolving loan循环货款,周转性贷款Risk风险Risk tolerance承受风险能力,风险容限,风险容忍度,风险承受能力ROA资产收益率,资产回报率Rockefeller, John D.洛克砌,约

ROE股权回报率。股权收益率S&P500杯准苦尔500指数Safety stock安全库存壁Savings accounts储蓄账户:储蓄存款Savings and loan association储蓄贷款社,储蓄贷款协会Savings and loan crisis储蓄与货款危机Savings bonds储善债券ears西尔斯公司Seat (membership in stock exchange)席位(证券交易所的会员资格)SEC证券交易委员会SEC homepage证券交易委员会主页Sacajawea萨卡加维亚(富有传奇色彩的北美印第安女子)Secondary market二级市场:次级Secretary of the Treasury财政部长财长Secured bonds抵押债券Securities有价证券Securities and Exchange Com(SEC)(美国)证券交易委员会Securities exchanges证券交易所

Series EE savings bond EE系列储萏Shareholder股东Shareholde'∞uty殷东权益Short-term debt短期负债Short-term debt instru短期债务债券,短期债务工共Short-term loan短期借款,短期贷款Short-term losses短期亏损,短期损失Silas Marmer, (by George Eliot)(赛拉斯马纳》(乔治艾略特)Simple interest单利Sinking fund台质基金Sinking fund chart偿债基金表Small Business Adminn美国小企业管理局Small Business checkup/ Evaluation Tool小企业审杏评估工具nies小盘股企业,低市值企业aller banks较小的银行Smart card智能卡Social Security社会保脸,社会Software program秋件程序Sole proprietorship独资企业Southern Califomia Edison南加州爱迪

生电力公司Specific identification个别计价法,个刚认定法Speculation投机Speculative stocks投机殷,投机型Spread电子制表软件er利益相关者Standard&Poor's标准售尔公司tandard&Poor's500(S&P500)标准停尔500指数Standard of deferred pay延期支付的标准Statement of cash flows现金流量表Statement of changes in financialcondition财务状况变化表Stock股份,股票,库存book value账面价值通stockholders普通股歌东被定义的EPS每股利润,每股收益factors affecting value影响价值的因素IssuIng发行preferred优先的,首选的public traded公开交易的,上市发行的

stock sph股票分割treasury国库,金库:财政部gluing定镇,评价ock buyback(公司等)买回(本公司)股票,股霜国购Stock certificate股票证书,认股书Stock exchanges证券交易所Stock indices般票数,证券指数Stock split股系分割Store wealth储存财Subprime loans次级贷款,次级抵押bway tokens地铁代用市Suggested books推荐的图书Superior Bank高经银行Sweep accounts流动账户:茬出账户Synergy协同:协同效应:增效Tbills知期园债Tfts储畜机构Time deposit定期存款Time value of money货币的时间价值future value of annuity年金终值sting over time长线投资二…m

Times-interest-camed ratio利息获得借数比率,利息保障倍数总资产周转率Total costs总成本Total revenue息收入Toy玩具Toys tied to popular movies与流行电影相关的玩具Trade discounts商业折扣Transfer agent转让登记代理人Travelers checks旅行支票Treasurer财务主管Treasury bills(美)短期无息国债Treasury Department财政部Treasury stock库存股份,库藏股Tucker, Preston Thomas塔克,群雷斯顿托马Tuesday Morming美国周二上午公司Tutankhamen,King国王图坦卡蒙(埃及法老名)2/10,n3010天内付款,可以享受2%的现金折扣:10天之后,30天内付款,不享受现金折扣Department of Commerce美国商U.S. dollar美元Us.Mint美国铸币局

employment失业Unit of account记账单位,会计单位Valuation评佑。评愴。估值ss企业,商务Inventory存货stock股票,股份lue价值alue Line价值线,价值线指数ariable costs变动成本ancs差异( variance的复数)总体的方差:变动,差异分析Vertical analysis垂直分析:纵向分析vertical merger垂直合并:纵向合并Virtual moncy虔拟货币Visa Buxx维萨国际公司发行的信用卡(为预付型可充值银行卡)Volume discounts数量析扣,总额折扣Voting rights投票权,选举权Vultures禿魔投资者Wang. Charies h.王,查尔斯B.(王Washington, Goorge华鉴领,乔治Weather futures气候指数期货Web sites网站会计banks银行business magazines商务杂志

usiness plan templates商务计划书模板business valuation企业评估cash flow industry现金流产业entral banks中央银行check eashing outlets支票兑现处CP!的费者物价指数factoring保理业务,应收账款保理Federal Reserve System美国联邦储备系统General Electric通用电气,通用电气公司govenment sites政府两站MF国际货币基金组织liquidation firms清算公司search engines/ portals搜索引擎小企业World Bank group t界银行集团White knight白衣骑士,救星Working capital营运资金,营运资本Working capital loans流动资会货款营运资金放款orking capital营运资金accounts receivable收账款管理cash management现金管理costs of credit信贷成本

credit policy信货政策credit strategies货策略current liabilities management流动负债管理,经常性货款管理EOQ经济订购量,经济批量inventory management存货管理nventory tumover存货周转inventory valuation存货估价working capital, defined营运资金,定义working c营运资金政策World Bank世界银行World Bank Group世界银行集团,世界银行World Gold Council世界黄金协会,世

界黄金理事会World Com世界通讯公司(美国第二大长途电话公司),世通公司Wyly, Sam威利,山姆Yeats,WB.叶芝,WBYield to maturity(债券等的)到期收益率Zero-based budgeting零基预算Zero-coupon bonds零息债券

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