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1、1财务管理专业英语财务管理专业英语2一、一、Contents内容内容1. Introduction to Financial Management (1) 财务管理概述（财务管理概述（1）2. Introduction to Financial Management (2) 财务管理概述（财务管理概述（2）3一、一、Contents内容内容3. Interpreting Financial Statements 诠释财务报表诠释财务报表4. Financial Ratio Analysis 财务比率分析财务比率分析5. Time Value of Money and Valuation 货币时
2、间价值与估价货币时间价值与估价4一、一、Contents内容内容6. Risk and Return 风险与收益风险与收益7. Capital Budgeting 资本预算资本预算8. Capital Market and Raising Funds 资本市场与资金筹集资本市场与资金筹集5一、一、Contents内容内容9. Capital Structure 资本结构资本结构10. Dividend Policy 股利政策股利政策11. Working Capital Management 营运资本管理营运资本管理6一、一、Contents内容内容12. International Fina
3、ncial Management 国际财务管理国际财务管理7二、二、Requirements要求要求1、专业词汇、专业词汇2、简单计算、简单计算81）Account、Accounting & Accountanto Account：解释、说明；银行账户：解释、说明；银行账户 He gave me a full account of his plan. 他把计划给我做了完整的说明。他把计划给我做了完整的说明。 Id like to open a bank account. 我想开一个银行存款账户。我想开一个银行存款账户。o 会计科目；账户会计科目；账户91）Account、Accounting
4、& Accountanto Accounting：会计、会计学：会计、会计学 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会财务会计和管理会计是会计的两个主要的专门领域。计的两个主要的专门领域。 Accounting elements 会计要素会计要素101）Account、Accounting & Accountanto Accountant：会计师、会计人员：会计师、会计人员 Certified Public Accounta
5、nt 注册会计师（注册会计师（CPA）112）Assets、Liabilities & Owners Equityo Asset：宝物、财富：宝物、财富 His leadership is a great asset to our team. 他的领导能力是我们队他的领导能力是我们队的一大宝贵财富。的一大宝贵财富。o Assets：资产：资产122）Assets、Liabilities & Owners Equityo Liability：责任、义务：责任、义务 Liability to pay taxes 纳税的义务纳税的义务o Liabilities：负债、债务：负债、债务o Owners
6、 equity：所有者权益：所有者权益133）Debit & Credito Debit：借方：借方 Debt： 债务债务 National Debt 国债国债o Credit：信用、名望：信用、名望 A man of high credit 极有名望的人极有名望的人 赊账；贷方赊账；贷方 Credit sales 赊销赊销144）Current assets & Current liabilitieso Current：通用的；当今的：通用的；当今的 Current money 通货通货 流动的流动的 Current assets：流动资产：流动资产 Current liabilities：
7、流动负债：流动负债 活期的活期的 Current account 活期存款活期存款155）Receivable & Payableo Accounts receivable：应收账款：应收账款o Accounts payable：应付账款：应付账款o Notes receivable：应收票据：应收票据o Notes payable：应付票据：应付票据o Prepaid：预付的：预付的 Prepaid expenses 预付费用预付费用162、简单计算、简单计算o Calculate the blanks in the following balance sheet for the Fisk
8、Company for 1998.o Pay attention, you need to keep the calculation procedure in details. Cash $50,000 Current liabilities (4) Accounts receivable50,000 Long-term debt (5) Inventory (1) Shareholders equity (6) Plant and equipment (2) Total assets (3) Liabilities and equity (7) 18The following informa
9、tion is also available:o Quick ratio = 1.0 timeo Working capital to sales ratio = 10%o Total assets turnover = 2 timeso Sales = $2 milliono Debt ratio = 50% 19三、三、others其它其它o 作业作业o 平时成绩占期末总成绩的平时成绩占期末总成绩的10%201、Introduction to Financial Management (1)1.1 Financial Management and Financial Manager1.2
10、Financial Management Decision1.3 Risk-Return Tradeoff211.1 Financial Managemento Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity.221.1 Financial Managero Vice president of
11、finance 财务副总裁财务副总裁o Chief financial officer (CFO) 首席财务官首席财务官o Chief executive officer (CEO) 首席执行官首席执行官231.2 Financial Management Decision1) Long-term investment decisions2) Long-term financing decisions3) Working Capital Management Decisions241.2.1 Investment Decisionso Long-term investment decision
12、s involve determining the type and amount of assets that the firm wants to hold.25o The financial manager makes investment decisions about all types of assets items on the left-hand side of the balance sheet.1.2.1 Investment Decisions26o In what lines of business should the firm engage?o Should the
13、firm acquire other companies?o What sorts of property, plant, and equipment should the firm hold?1.2.1 Investment Decisions27o Should the firm modernize or sell an old production facility?o Should the firm introduce a more efficient distribution system than the current one?1.2.1 Investment Decisions
14、28o The investment principle states that the firm should invest in assets and projects yielding a return greater than the minimum acceptable hurdle rate.1.2.1 Investment Decisions291.2.2 Financing Decisionso Does the type of financing used make a difference?o Is the existing capital structure the ri
15、ght one?o How and where should the firm raise money?301.2.2 Financing Decisionso Should the firm use funds raised through its revenues?o Should the firm raise money from outside the business?o If the firm seeks external financing, should it bring in other owners or borrow the money?311.2.2 Financing
16、 Decisionso Internally generated funds represent the amount of earnings that the firm decides to retain after paying a cash dividend, if any, to its stockholders.321.2.2 Financing Decisionso For publicly traded firms, a firm has the option of returning cash to owners either through dividends or stock repurchases.331.2.2 Financing Decisionso If the firm decides to raise funds externally, the financial manager can do so by incurring debts, such as through bank loans or the sale of bonds, or by sel
