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1、1,财务管理专业英语,2,一、Contents内容,1.Introduction to Financial Management(1)财务管理概述（1）2.Introduction to Financial Management(2)财务管理概述（2）,3,一、Contents内容,3.Interpreting Financial Statements 诠释财务报表4.Financial Ratio Analysis 财务比率分析5.Time Value of Money and Valuation 货币时间价值与估价,4,一、Contents内容,6.Risk and Return 风险与收
2、益7.Capital Budgeting 资本预算8.Capital Market and Raising Funds 资本市场与资金筹集,5,一、Contents内容,9.Capital Structure 资本结构10.Dividend Policy 股利政策11.Working Capital Management 营运资本管理,6,一、Contents内容,12.International Financial Management 国际财务管理,7,二、Requirements要求,1、专业词汇2、简单计算,8,1）Account、Accounting&Accountant,Accou
3、nt：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。Id like to open a bank account.我想开一个银行存款账户。会计科目；账户,9,1）Account、Accounting&Accountant,Accounting：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计的两个主要的专门领域。Accounting ele
4、ments 会计要素,10,1）Account、Accounting&Accountant,Accountant：会计师、会计人员 Certified Public Accountant 注册会计师（CPA）,11,2）Assets、Liabilities&Owners Equity,Asset：宝物、财富 His leadership is a great asset to our team.他的领导能力是我们队的一大宝贵财富。Assets：资产,12,2）Assets、Liabilities&Owners Equity,Liability：责任、义务 Liability to pay ta
5、xes 纳税的义务Liabilities：负债、债务Owners equity：所有者权益,13,3）Debit&Credit,Debit：借方 Debt：债务 National Debt 国债Credit：信用、名望 A man of high credit 极有名望的人 赊账；贷方 Credit sales 赊销,14,4）Current assets&Current liabilities,Current：通用的；当今的 Current money 通货 流动的 Current assets：流动资产 Current liabilities：流动负债 活期的 Current accoun
6、t 活期存款,15,5）Receivable&Payable,Accounts receivable：应收账款Accounts payable：应付账款Notes receivable：应收票据Notes payable：应付票据Prepaid：预付的 Prepaid expenses 预付费用,16,2、简单计算,Calculate the blanks in the following balance sheet for the Fisk Company for 1998.Pay attention,you need to keep the calculation procedure in
7、 details.,18,The following information is also available:,Quick ratio=1.0 timeWorking capital to sales ratio=10%Total assets turnover=2 timesSales=$2 millionDebt ratio=50%,19,三、others其它,作业平时成绩占期末总成绩的10%,20,1、Introduction to Financial Management(1),1.1 Financial Management and Financial Manager1.2 Fi
8、nancial Management Decision1.3 Risk-Return Tradeoff,21,1.1 Financial Management,Financial management is an integrated decision-making process concerned with acquiring,financing,and managing assets to accomplish some overall goal within a business entity.,22,1.1 Financial Manager,Vice president of fi
9、nance 财务副总裁Chief financial officer(CFO)首席财务官Chief executive officer(CEO)首席执行官,23,1.2 Financial Management Decision,1)Long-term investment decisions2)Long-term financing decisions3)Working Capital Management Decisions,24,1.2.1 Investment Decisions,Long-term investment decisions involve determining th
10、e type and amount of assets that the firm wants to hold.,25,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 Decisions,26,In what lines of business should the firm engage?Should the firm acquire other compan
11、ies?What sorts of property,plant,and equipment should the firm hold?,1.2.1 Investment Decisions,27,Should the firm modernize or sell an old production facility?Should the firm introduce a more efficient distribution system than the current one?,1.2.1 Investment Decisions,28,The investment principle
12、states that the firm should invest in assets and projects yielding a return greater than the minimum acceptable hurdle rate.,1.2.1 Investment Decisions,29,1.2.2 Financing Decisions,Does the type of financing used make a difference?Is the existing capital structure the right one?How and where should
13、the firm raise money?,30,1.2.2 Financing Decisions,Should the firm use funds raised through its revenues?Should the firm raise money from outside the business?If the firm seeks external financing,should it bring in other owners or borrow the money?,31,1.2.2 Financing Decisions,Internally generated f
14、unds represent the amount of earnings that the firm decides to retain after paying a cash dividend,if any,to its stockholders.,32,1.2.2 Financing Decisions,For publicly traded firms,a firm has the option of returning cash to owners either through dividends or stock repurchases.,33,1.2.2 Financing De
15、cisions,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 selling ownership interests through a stock offering.,34,1.2.3 Working Capital Management Decisions,How much of a firms total assets should t
16、he firm hold in each type of current asset such as cash,marketable securities,and inventory?,35,1.2.3 Working Capital Management Decisions,How much credit should the firm grant to customers?How should the firm obtain needed short-term financing?,36,The balance-sheet model,37,1.3 Risk-Return Tradeoff
17、,risk aversion investors should expect a higher return for taking on higher levels of risk,38,关于Finance,1.一般情况下，与企业相关的理财范畴翻 译成“财务”financial management 财务管理 corporate finance 公司理财 managerial finance 管理财务 business finance 企业财务,39,关于Finance,2.一般情况下，与货币市场、资本市场等相关的理财范畴翻译成“金融”financial market 金融市场 financial institution 金融机构 financial instrument 金融工具 financial derivative 金融衍生工具,40,关于Finance,3.一般情况下，与宏观经济政策有关的理财范畴翻译成“财政”public finance 公共财政 Ministry of Finance(MOF)财政部,
