企业财务词汇
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随着中国企业的资产重组和股份制改革，财务管理成为企业管理的核心部分。目前我国通用的一些财务指标和财务工具都是从国外借鉴来的。在财务管理方面，经济发达国家有着许多先进的经验和成熟的做法。 中国从八十年代初，恢复注册会计师行业，现在已经从恢复重建阶段过度到了发展完善阶段。注册会计师在经济中发挥了越来越重要的作用，被喻为“经济警察”。拥有注册会计师证书的人才得到企业的重视和青睐，也成为各大公司在人才市场上争夺的焦点。因此，拥有注册会计师资格证书的人能够取得较高的职位和得到较高的薪水。 但是中国的财务管理同国外相比也有许多不同的地方。例如在会计科目管理方面，中国的会计科目相对固定，相似的帐目会归为同一会计科目。而在国外的会计科目则数量众多，分类很细。 在同国外进行商务交流时，了解对方国家的有关财务规则是商务合作得以顺利进行的关键。财务状况的反应形式要根据不同国家的有关规定进行适应和修改。 英： Assets Anything having commercial or exchange value that is owned by a business, institution, or individual. Includes people, land, buildings, equipment, cash, stocks and bonds, and others. Liabilities Claim on the assets of a company or individual (excluding ownership equity). P&L Profit and Loss statement is a summary of the revenues, costs and expenses of a company during an accounting period (also called income statement). Together with the balance sheet as of the end of the accounting period, it constitutes a company’s financial statement. Budget Estimate of revenue and expenditure for a specified period. There are many kinds, such as: Cash budget (shows cash flow), Expense budget (shows projected expenditures) and Capital budget (shows anticipated capital outlays). Market capitalization Value of a corporation as determined by the market price of its’ issued and outstanding common stock. Investors often use market capitalization as one investment criteria. The term also helps to indicate how investors value a company’s future prospects. Cash flow Analysis of all the changes that affect the cash account during an accounting period. Cash flow from operations is one factor in a breakdown, usually shown as uses of cash. From an investment perspective, cash flow is net income plus depreciation and other non-cash charges. In this sense, it is synonymous with cash earnings. Line of credit A bank’s moral commitment, as opposed to its contractual commitment, to make loans to a borrower up to a specified maximum during a specified period, usually 1 year. Fiscal year Accounting period covering 12 consecutive months, 52 consecutive weeks, 13 4-week periods, or 365 consecutive days, at the end of which the books are closed and profits and losses are determined. Venture capital Important source of financing for start-up companies or others embarking on new or turnaround ventures that entail some investment risk, but offer the potential for above-average future profits. Also called risk capital. 中： 资产 公司、机构或个人拥有的，并具有商业价值或交换价值 的任何东西。包括劳动力、土地、建筑、设备、现金、股票、债券等。 债务 他人（机构或个人）对某一公司或个人的资产拥有债权，而对该公司或个人来说就是债务（产权除外）。 损益表 损益表是对一家公司在一个会计年度中的收入、支出和成本的汇总，又称为收益表。在每个会计年度末与资产负债表一起构成该公司的财务报表。 预算 对某一时期的收入和指出的预测。预算有许多种，如现金预算（预测现金流的状况）、费用预算（说明预计费用）以及资本预算（说明预期的资本支出）等。 资本市场总额 某一公司的市场价值，由该公司已公开发行的及未清的普通股的市值总额所决定。 投资者经常以资本市场总额作为投资标准。该项指标同时也有助于显示投资者对公司前景的评价。 现金流 对某一会计年度中影响现金账户的所有变化的分析。现金流也是业务分析中的一个要素，通常表示为现金的使用。从投资的角度来看，现金流相当于纯收入加上折旧费和其他非现金费用。在这个意义上，现金流就等于现金收益。 信贷额度 银行给予借款者在某一特定时期内（通常为一年）可借贷最高额度的道义上的承诺，与契约性承诺相对。 财政年度 包含了12个连续月份，或52个连续星期，或连续13个以4周为一个单位的时间段，或连续365天的会计期。在每一财政年度结束时，账目将被结清，利润和损失也将被确定下来。 风险资本 初创公司或其他从事新兴的高风险、高回报业务的公司的重要经济来源。 |
