关于企业财务的词汇

　　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www.quxue6.com

　　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。