2024年5月5日发(作者：免费动态壁纸电脑版下载)

第二章

exchange rate汇率 mergers并购 restructuring重组 monetary policy货币政策 exchange rate policy汇率政策 debt crisis债务危机European Monetary Union

欧洲货币联盟fiscal union财政联盟 citizens referendum全民公投 第四章全球各地的公司治理 corporate governance around the world公司治理 corporate

governance股东财富最大化 Shareholder wealth maximization忠诚职责 duty of loyalty公司治理机制 corporate governance system股东 shareholder管理人员

managers利益相关者 stakeholders上市公司 the public corporation利益冲突 the conflicts of interest代理问题 agency problem 自由现金流 free cash flows董

事会 board of directors外部董事 outside directors激励合约 incentive contracts所有权集中 concentrated ownership利益联盟效应 alignment管理防御效应

entrenchment透明度 accounting transparenc敌意收购 no stile takeover法律和公司治理 law and corporate governance英国普通法 English common law法国大陆法

French civil law德国大路法 german civil law斯堪的纳维亚大陆法Scandinavian civil law用脚投票 voting by foot用手投票 voting by hand华尔街 the wall street

第五章American terms 美式标价 European terms 欧式标价Cross-exchange rate 套算汇率 spot rate 即期汇率 Forward rate 远期汇率 Foreign exchange

market 外汇市场Interbank market 银行间同业市场 Spot market 即期市场Forward market 远期市场 retail market 零售市场Wholesale market 批发市场

OTC 场外市场Client market客户市场 ask price卖出报价 Bid price买入报价 currency against currency 货币对货币互换Direct quotation 直接标价 indirect

quotation 间接标价Forward premium /discount 远期升水/贴水Triangular arbitrage三角套利Correspondent banking relationships 通汇关系Appreciate 升值

depreciate 贬值 第六章 套利 arbitrage 套利组合arbitrage portfolio 抵补套利covered interest arbitrage 市场假说efficient market hypothesis 费雪效

应fisher effect 远期预期平价Forward expected parity 实际汇率Real exchange rate 利率平价 interest rate parity 国际费雪效应international fisher effect

一介定律law of one price 基本分析法fundamental approach 不可贸易商品Non-tradable Goods购买力平价purchasing power parity 货币数量理论 Quantity theory

of money 技术分析法technical approach 非抵补利率平价 uncovered interest rate parity 自我筹资self-financing 汇率决定exchange rate determination 汇率预

测forecasting exchange rate 随机漫步假说random walk hypothesis 第七章American option 美式期权 Exercise price/Striking price 执行European option

欧式期权 At-the-money 平价Settlement price 结算价格In-the-money 价内 Long 多头Out-of-money 价外Short 空头Call option看涨期权 Writer 开立者Put option

看跌期权 Open interest 未平仓合约 Futures 期货 Option 期权 Hedgers 套期保值者 speculators 投机者Contract size 合约规模 standardized 标准化Derivative

security 衍生证券 premium 期权费 第九章销售额 sales 变动成本 variable costs固定制造费用 fixed overhead costs 折旧额 depreciation allowances

税前净利润 net profit before tax 所得税 income tax税后利润 profit after tax 加回折旧add back depreciation以英镑计算的经营现金流量 operating cash

flow亿美元计算的经营现金流量 in pounds/dollars

第十章利润表：income statement

销售收入：sales revenue

折旧费用: depreciation

净营业利润：net operating income

所得税： income tax

税后利润：profit after tax

外汇损益：foreign exchange gain(loss)

净利润：net income

股利：dividends

留存收益增加额: addition to retained earings

现金流量表 cash flow statement

资产负责表 balance sheet

现金 cash

应收账款 accounts receivable

存货 inventory

固定资产净额 net fixed assets

总资产 total assets

应付账款 accounts payable

应付票据 notes payable

流动负债 current liabilities

长期负债 long-term debt

普通股 common stock

留存收益 retained earnings

累计换算调整 CTA(cumulative translation adjustment)

利润表 INCOME STATEMENT

产品销售净额 Net sales of products

减：产品销售税金 Less：Sales tax

产品销售成本 Cost of sales

产品销售毛利 Gross profit on sales

减：销售费用 Less：Selling expenses

管理费用 General and administrative expenses

财务费用 Financial expenses

汇兑损失(减汇兑收益) Exchange losses (minus exchange gains)

产品销售利润 Profit on sales

加：其他业务利润 Add：profit from other operations

营业利润 Operating profit

加：投资收益 Add：Income on investment

加：营业外收入 Add：Non-operating income

减：营业外支出 Less：Non-operating expenses

加：以前年度损益调整 Add：adjustment of loss and gain for previous years

利润总额 Total profit

减：所得税 Less：Income tax

净利润 Net profit

资产负债表 Balance Sheet

项 目 ITEM 项 目 ITEM

货币资金 Cash 短期借款 Short-term loans

短期投资 Short term investments 应付票款 Notes payable

应收票据 Notes receivable 应付帐款 Accounts payab1e

应收股利 Dividend receivable 预收帐款 Advances from customers

应收利息 Interest receivable 应付工资 Accrued payro1l

应收帐款 Accounts receivable 应付福利费 Welfare payable

其他应收款 Other receivables 应付利润(股利) Profits payab1e

预付帐款 Accounts prepaid 应交税金 Taxes payable

期货保证金 Future guarantee 其他应交款 Other payable to government

应收补贴款 Allowance receivable 其他应付款 Other creditors

应收出口退税 Export drawback receivable 预提费用 Provision for expenses

存货 Inventories 预计负债 Accrued liabilities

其中：原材料 Including:Raw materials 一年内到期的长期负债 Long term liabilities due within one year

产成品(库存商品) Finished goods 其他流动负债 Other current liabilities

待摊费用 Prepaid and deferred expenses 流动负债合计 Total current liabilities

待处理流动资产净损失 Unsettled G/L on current assets 长期借款 Long-term loans payable

一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 应付债券 Bonds payable

其他流动资产 Other current assets 长期应付款 long-term accounts payable

流动资产合计 Total current assets 专项应付款 Special accounts payable

长期投资： Long-term investment： 其他长期负债 Other long-term liabilities

其中:长期股权投资 Including long term equity investment 其中:特准储备资金 Including:Special reserve fund

长期债权投资 Long term securities investment 长期负债合计 Total long term liabilities

*合并价差 Incorporating price difference 递延税款贷项 Deferred taxation credit

长期投资合计 Total long-term investment 负 债 合 计 Total liabilities