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1、Business Finances-企业财务,NO.26,2,Assets：资产Anything having commercial or exchange value that is owned by a business,institution,or individual.Liabilities：债务Claim on the assets of a company or individual(excluding ownership equity).,3,P&L：损益表Profit and Loss statement is a summary of the revenues,costs a
2、nd expenses of a company during an accounting period(also called income statement).Budget：预算Estimate of revenue and expenditure for a specified period.,4,Market capitalization：资本市场总额Value of a corporation as determined by the market price of its issued and outstanding common stock.Cash flow：现金流Analy
3、sis of all the changes that affect the cash account during an accounting period.,5,Line of credit：信贷额度A banks moral commitment,as oppsed to its contractual commitment,to make loans to a borrower up to a specified maximum during a specified period,usually 1 year.,6,Fiscal year：财政年度Accounting period c
4、overing 12consecutive months,52 consecutive weeks,134-week periods,or 365 consecutive days,at the end of which the books are closed and profits and losses are determined.,7,Venture capital：风险资本Important source of financing for start-up companies or others embarking on new or turnaround ventures that
5、 entail some investment risk,but offer the potential for above-average future profits.Also called risk capital.,8,Usage,Following are interesting or colorful expressions that are sometimes used to describe business finances and financial market situations:（下面是一些可以用来描述公司财务和金融市场状况的有趣词汇：）Consortium:集团G
6、roup of companies formed to promote a common objective.In the black/In the red：盈余/亏损Company cash flow is positive/negative.,9,Black Friday：黑色星期五Sudden sharp drop in the financial market.Cushion：缓冲资金Margin of safety for a corporations financial ratios.Dont fight the tape：别和纸带过不去Dont trade against a m
7、arket trend.,10,Dont know：不知道Wall Street slang for a questionable trade.Fill or kill：要么马上，要么取消An order to buy or sell a security which,if not executed immediately,is cancelled.Fortune 500：财富500强Annual listing by Fortune magazine of the 500 largest industrial corporations,ranked by sales.,11,Gnomes o
8、f Zurich：苏离士地精Term coined to describe the financiers and bankers in Zurich,Switzerland.Gun jumping：抢跑/提前行动Trading securities on information before it becomes publicly disclosed.,12,In the bank：套劳 Slang term meaning market prices are dropping rapidly.Killer bees：杀人蜂 Those who aid a company in fending
9、 off a hostile takeover.,13,Summary,To be an effective high-level manager in todays fast-changing global business environment,one needs to understand and interpret key financial concepts and terms so that he or she can meaningfully manage and drive the business.,14,要在当今日新月异的全球商业环境下成为一名有效率的高层经理，你需要了解关键的金融理念和术语，才能更好地管理和发展你的公司。,
