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CMA考试所用词汇的专业词典(第四十三期)

TERM 词汇 DEFINITION 定义
Financial Budget The part of the Master Budget that includes the Capital Budget, Cash Budget, Budgeted Balance Sheet, and Budgeted Statement of Cash Flows.
财务预算 总预算的一部分, 包括资本预算、现金预算、预计资产负债表和预计现金流量表。
Financial Instrument    An instrument having monetary value (e.g., bond).
金融票据,金融工具 有货币价值的票据(如债券)。
Financial Leverage The extent to which the assets of an entity are financed with debt.
财务杠杆 用债务为实体的资产提供融资的程度。
Financial Leverage Ratio    Total assets as a proportion of total common equity, which measures the extent of financial leverage.
财务杠杆比率 总资产占普通股权益总额的倍数,用这一比例量度财务杠杆的程度。
Financial Reporting Presentation of financial information indicating an entity’s financial position, operating performance, and funds flow for an accounting period.
编制财务报告 报告财务信息,说明会计期间实体的财务状况、营运绩效和资金流量。
Financial Statement A report containing financial information about an organization, including the Balance Sheet (or Statement of Financial Position), Income Statement, and Cash Flow Statement.
财务报表 某一组织财务信息的报告书,包括资产负债表(或“财务状况表” )、利润表和现金流量表。
Financing Expenses Expenses incurred by an entity in order to issue debt or equity securities.
融资费用 实体为了发行债务或股票而发生的费用。
Finished Goods
Inventories
The part of inventory that accounts for the completed product, ready for sale or other disposition.