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1、山东轻工业学院商学院山东轻工业学院商学院财务管理专业英语财务管理专业英语崔凌云崔凌云1山东轻工业学院商学院山东轻工业学院商学院一、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）山东轻工业学院商学院山东轻工业学院商学院一、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 Analy
2、sis 财务比率分析财务比率分析5.Time Value of Money and Valuation 货币时间价值与估价货币时间价值与估价山东轻工业学院商学院山东轻工业学院商学院一、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山东轻工业学院商学院山东轻工业学院商学院一、一、Contents内容内容9.Capital Structure 资本结构资本结构10.Dividend Policy 股利
3、政策股利政策11.Working Capital Management 营运资本管理营运资本管理山东轻工业学院商学院山东轻工业学院商学院一、一、Contents内容内容12.International Financial Management 国际财务管理国际财务管理山东轻工业学院商学院山东轻工业学院商学院二、二、Requirements要求要求1、专业词汇、专业词汇2、简单计算、简单计算山东轻工业学院商学院山东轻工业学院商学院1）Account、Accounting&AccountantoAccount：解释、说明；银行账户：解释、说明；银行账户 He gave me a full acco
4、unt 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；账户山东轻工业学院商学院山东轻工业学院商学院1）Account、Accounting&AccountantoAccounting：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
5、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 会计要素会计要素山东轻工业学院商学院山东轻工业学院商学院1）Account、Accounting&AccountantoAccountant：会计师、会计人员：会计师、会计人员 Certified Public Accountant 注册会计师（注册会计师（CPA）山东轻工业学院商学院山东轻工业学院商学院2）Assets、Liabilities&Owners EquityoAsset：宝物、财富：宝物、财富 His leadership is a great asset to our team
6、.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。oAssets：资产：资产山东轻工业学院商学院山东轻工业学院商学院2）Assets、Liabilities&Owners EquityoLiability：责任、义务：责任、义务 Liability to pay taxes 纳税的义务纳税的义务oLiabilities：负债、债务：负债、债务oOwners equity：所有者权益：所有者权益山东轻工业学院商学院山东轻工业学院商学院3）Debit&CreditoDebit：借方：借方 Debt：债务债务 National Debt 国债国债oCredit：信用、名望：信
7、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 赊销赊销山东轻工业学院商学院山东轻工业学院商学院4）Current assets&Current liabilitiesoCurrent：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：流动负债：流动负债 活期的活期的 Current account 活期存款活期存款山东轻工业学院商学院山东轻工业学院商学院5）Receivable&Payable
8、oAccounts receivable：应收账款：应收账款oAccounts payable：应付账款：应付账款oNotes receivable：应收票据：应收票据oNotes payable：应付票据：应付票据oPrepaid：预付的：预付的 Prepaid expenses 预付费用预付费用山东轻工业学院商学院山东轻工业学院商学院2、简单计算、简单计算oCalculate the blanks in the following balance sheet for the Fisk Company for 1998.oPay attention,you need to keep the
9、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)山东轻工业学院商学院山东轻工业学院商学院The following information is also available:oQuick ratio=1.0 timeoW
10、orking capital to sales ratio=10%oTotal assets turnover=2 timesoSales=$2 millionoDebt ratio=50%山东轻工业学院商学院山东轻工业学院商学院三、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%山东轻工业学院商学院山东轻工业学院商学院1、Introduction to Financial Management(1)1.1 Financial Management and Financial Manager1.2 Financial Management Decision
11、1.3 Risk-Return Tradeoff山东轻工业学院商学院山东轻工业学院商学院1.1 Financial ManagementoFinancial management is an integrated decision-making process concerned with acquiring,financing,and managing assets to accomplish some overall goal within a business entity.山东轻工业学院商学院山东轻工业学院商学院1.1 Financial ManageroVice president
12、of finance 财务副总裁财务副总裁oChief financial officer(CFO)首席财务官首席财务官oChief executive officer(CEO)首席执行官首席执行官山东轻工业学院商学院山东轻工业学院商学院1.2 Financial Management Decision1)Long-term investment decisions2)Long-term financing decisions3)Working Capital Management Decisions山东轻工业学院商学院山东轻工业学院商学院1.2.1 Investment Decisionso
13、Long-term investment decisions involve determining the type and amount of assets that the firm wants to hold.山东轻工业学院商学院山东轻工业学院商学院oThe 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山东轻工业学院商学院山东轻工业学院商学院
14、oIn what lines of business should the firm engage?oShould the firm acquire other companies?oWhat sorts of property,plant,and equipment should the firm hold?1.2.1 Investment Decisions山东轻工业学院商学院山东轻工业学院商学院oShould the firm modernize or sell an old production facility?oShould the firm introduce a more ef
15、ficient distribution system than the current one?1.2.1 Investment Decisions山东轻工业学院商学院山东轻工业学院商学院oThe 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 Decisions山东轻工业学院商学院山东轻工业学院商学院1.2.2 Fin
16、ancing DecisionsoDoes the type of financing used make a difference?oIs the existing capital structure the right one?oHow and where should the firm raise money?山东轻工业学院商学院山东轻工业学院商学院1.2.2 Financing DecisionsoShould the firm use funds raised through its revenues?oShould the firm raise money from outside
17、 the business?oIf the firm seeks external financing,should it bring in other owners or borrow the money?山东轻工业学院商学院山东轻工业学院商学院1.2.2 Financing DecisionsoInternally generated funds represent the amount of earnings that the firm decides to retain after paying a cash dividend,if any,to its stockholders.山东
18、轻工业学院商学院山东轻工业学院商学院1.2.2 Financing DecisionsoFor publicly traded firms,a firm has the option of returning cash to owners either through dividends or stock repurchases.山东轻工业学院商学院山东轻工业学院商学院1.2.2 Financing DecisionsoIf the firm decides to raise funds externally,the financial manager can do so by incurri
19、ng debts,such as through bank loans or the sale of bonds,or by selling ownership interests through a stock offering.山东轻工业学院商学院山东轻工业学院商学院1.2.3 Working Capital Management DecisionsoHow much of a firms total assets should the firm hold in each type of current asset such as cash,marketable securities,an
20、d inventory?山东轻工业学院商学院山东轻工业学院商学院1.2.3 Working Capital Management DecisionsoHow much credit should the firm grant to customers?oHow should the firm obtain needed short-term financing?山东轻工业学院商学院山东轻工业学院商学院The balance-sheet model山东轻工业学院商学院山东轻工业学院商学院1.3 Risk-Return Tradeofforisk aversion investors should
21、 expect a higher return for taking on higher levels of risk山东轻工业学院商学院山东轻工业学院商学院关于关于Finance1.一般情况下，与企业相关的理财范畴翻一般情况下，与企业相关的理财范畴翻 译成译成“财务财务”financial management 财务管理财务管理 corporate finance 公司理财公司理财 managerial finance 管理财务管理财务 business finance 企业财务企业财务山东轻工业学院商学院山东轻工业学院商学院关于关于Finance2.一般情况下，与货币市场、资本市场等一般情
22、况下，与货币市场、资本市场等相关的理财范畴翻译成相关的理财范畴翻译成“金融金融”financial market 金融市场金融市场 financial institution 金融机构金融机构 financial instrument 金融工具金融工具 financial derivative 金融衍生工具金融衍生工具山东轻工业学院商学院山东轻工业学院商学院关于关于Finance3.一般情况下，一般情况下，与宏观经济政策有关的理与宏观经济政策有关的理财范畴翻译成财范畴翻译成“财政财政”public finance 公共财政公共财政 Ministry of Finance(MOF)财政部财政部山东轻工业学院商学院山东轻工业学院商学院本资料来源本资料来源