Business Finances企业财务 2教学教材.ppt

Business Finances企业财务 2教学教材.pptBusinessFinances-*Assets:mercialorexchangevaluethatisownedbyabusiness,institution,:panyorindividual(excludingownershipequity).*P&L:损益表ProfitandLossstatementisasummaryoftherevenues,ountingperiod(estatement).Budget:预算Estimateofrevenueandexpenditureforaspecifiedperiod.*Lineofcredit:信贷额度Abank’mitment,mitment,tomakeloanstoaborroweruptoaspecifiedmaximumduringaspecifiedperiod,usually1year.*Fiscalyear:ountingperiodcovering12consecutivemonths,52consecutiveweeks,134-weekperiods,or365consecutivedays,attheendofwhichthebooksareclosedandprofitsandlossesaredetermined.*Venturecapital:风险资本Importantsourceoffinancingforstart-paniesorothersembarkingonneworturnaroundventuresthatentailsomeinvestmentrisk,butofferthepotentialforabove-.*UsageFollowingareinterestingorcolorfulexpressionsthataresometimesusedtodescribebusinessfinancesandfinancialmarketsituations:(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::盈余/panycashflowispositive/negative.*BlackFriday::缓冲资金Marginofsafetyforacorporation’’tfightthetape:别和纸带过不去Don’ttradeagainstamarkettrend.*Don’tknow::要么马上,要么取消Anordertobuyorsellasecuritywhich,ifnotexecutedimmediately,:财富500强AnnuallistingbyFortunemagazineofthe500largestindustrialcorporations,rankedbysales.