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20 Finance Mandarin Terms Everyone Should Know -20个必备的金融汉语词汇

1. 摊销(tānxiāo):



Amortization: Amortization is a method of spreading an intangible asset's cost over the course of its useful life. Intangible assets are non-physical assets that are essential to a company, such as a trademark, patent, copyright, or franchise agreement.

2. 资产(zīchǎn):


有不同类型的资产,包括: 流动资产:一年内可转换为现金 固定资产:不能立即转化为现金,而是公司拥有并用于产生长期收入的有形物品

Assets: Assets are items you own that can provide future benefit to your business, such as cash, inventory, real estate, office equipment, or accounts receivable, which are payments due to a company by its customers. There are different types of assets, including:

  • Current Assets: Which can be converted to cash within a year

  • Fixed Assets: Which can’t immediately be turned into cash, but are tangible items that a company owns and uses to generate long-term income

3. 资产配置(zīchǎn pèizhì):


这些包括: 债券:债券代表一种借贷形式。当您通常从政府或公司购买债券时,您实际上是在借钱给他们。您会定期收到利息,并在债券到期时(或债券可以赎回的规定期限)收回借出的金额。



Asset Allocation: Asset allocation refers to how you choose to spread your money across different investment types, also known as asset classes. These include:

  • Bonds: Bonds represent a form of borrowing. When you buy a bond, typically from the government or a corporation, you’re essentially lending them money. You receive periodic interest payments and get back the loaned amount at the time of the bond’s maturity—or the defined term at which the bond can be redeemed.

  • Stocks: A stock is a share of ownership in a public or private company. When you buy stock in a company, you become a shareholder and can receive dividends—the company’s profits—if and when they are distributed.

  • Cash and Cash Equivalents: This refers to any asset in the form of cash, or which can be converted to cash easily in the event it's necessary.

4. 资产负债表(zīchǎn fùzhài biǎo):



Balance Sheet: A balance sheet is an important financial statement that communicates an organisation’s worth, or “book value.” The balance sheet includes a tally of the organisation’s assets, liabilities, and shareholders’ equity for a given reporting period.

  • The Balance Sheet Equation: Balance sheets are arranged according to the following equation: Assets = Liabilities + Owners’ Equity

5. 资本收益(Zīběn shōuyì):


Capital Gain: A capital gain is an increase in the value of an asset or investment above the price you initially paid for it. If you sell the asset for less than the original purchase price, that would be considered a capital loss.

6、资本市场(zīběn shìchǎng):

是指买卖双方进行股票、债券等金融资产交易的市场。资本市场有多个参与者,包括: 公司:向投资者出售股票和债券的公司 机构投资者:代表大量资本基础购买股票和债券的投资者 共同基金:共同基金是管理数千个人投资的机构投资者 对冲基金:对冲基金是另一种类型的机构投资者,它通过对冲来控制风险,即购买一只股票,然后做空类似股票,以从其相对表现的差异中获利的过程

Capital Market: This is a market where buyers and sellers engage in the trade of financial assets, including stocks and bonds. Capital markets feature several participants, including:

  • Companies: Firms that sell stocks and bonds to investors

  • Institutional investors: Investors who purchase stocks and bonds on behalf of a large capital base

  • Mutual funds: A mutual fund is an institutional investor that manages the investments of thousands of individuals

  • Hedge funds: A hedge fund is another type of institutional investor, which controls risk through hedging—a process of buying one stock and then shorting a similar stock to make money from the difference in their relative performance

7. 现金流量(xiànjīn liúliàng):

现金流量是指企业在特定时间点进出的现金余额。现金流量通常分为三类,包括: 经营现金流量:正常业务经营产生的净现金 投资现金流:证券投资、购买或出售资产等投资活动产生的净现金 融资现金流:为企业融资产生的净现金,包括债务支付、股东权益和股息支付

Cash Flow: Cash flow refers to the net balance of cash moving in and out of a business at a specific point in time. Cash flow is commonly broken into three categories, including:

  • Operating Cash Flow: The net cash generated from normal business operations

  • Investing Cash Flow: The net cash generated from investing activities, such as securities investments and the purchase or sale of assets

  • Financing Cash Flow: The net cash generated financing a business, including debt payments, shareholders’ equity, and dividend payments

8.现金流量表(Xiànjīn liúliàng biǎo):


Cash Flow Statement: A cash flow statement is a financial statement prepared to provide a detailed analysis of what happened to a company’s cash during a given period of time. This document shows how the business generated and spent its cash by including an overview of cash flows from operating, investing, and financing activities during the reporting period.

9. 复利(Fùlì):


Compound Interest: This refers to “interest on interest.” Rather, when you’re investing or saving, compound interest is earned on the amount you deposited, plus any interest you’ve accumulated over time. While it can grow your savings, it can also increase your debt; compound interest is charged on the initial amount you were loaned, as well as the expenses added to your outstanding balance over time.

10. 折旧(Zhéjiù):


Depreciation: Depreciation represents the decrease in an asset’s value. It’s a term commonly used in accounting and shows how much of an asset’s value a business has used over a period of time.


息税折旧及摊销前利润的缩写,EBITDA 是衡量公司产生现金流能力的常用指标。要获得 EBITDA,您需要将净利润、利息、税金、折旧和摊销加在一起。

EBITDA: An acronym standing for Earnings Before Interest, Taxes, Depreciation, and Amortization, EBITDA is a commonly used measure of a company’s ability to generate cash flow. To get EBITDA, you would add net profit, interest, taxes, depreciation, and amortization together.

12. 权益(Quányì):


Equity: Equity, often called shareholders’ equity or owners’ equity on a balance sheet, represents the amount of money that belongs to the owners of a business after all assets and liabilities have been accounted for. Using the accounting equation, shareholder’s equity can be found by subtracting total liabilities from total assets.

13. 损益表(Sǔnyì biǎo):

损益表是总结企业在特定时期内的收入和支出的财务报表。损益表有时也称为损益表 (P&L)。

Income Statement: An income statement is a financial statement that summarizes a business’s income and expenses during a given period of time. An income statement is also sometimes referred to as a profit and loss (P&L) statement.



负债有不同类型,包括: 流动负债:也称为短期负债,是明年到期的负债 长期负债:这些是一年内到期但可以在较长时间内偿还的财务义务

Liabilities: The opposite of assets, liabilities are what you owe other parties, such as bank debt, wages, and money due to suppliers, also known as accounts payable. There are different types of liabilities, including:

  • Current Liabilities: Also known as short-term liabilities, these are what’s due in the next year

  • Long-Term Liabilities: These are financial obligations not due over a year that can be paid off over a longer period of time

15. 流动性(Liúdòng xìng):


Liquidity: Liquidity describes how quickly your assets can be converted into cash. Because of that, cash is the most liquid asset. The least liquid assets are items like real estate or land, because they can take weeks or months to sell.

16. 净资产 (Jìng zīchǎn):


Net Worth: You can calculate net worth by subtracting what you own, your assets, with what you owe, your liabilities. The remaining number can help you determine the overall state of your financial health.

17. 利润率(Lìrùn lǜ):

利润率是衡量盈​​利能力的指标,计算方法为净利润除以收入或净利润除以销售额。公司经常分析两种类型的利润率: 毛利率:通常适用于特定产品或订单项,而不是整个业务 净利润率:通常代表整个公司的盈利能力

Profit Margin: Profit margin is a measure of profitability that’s calculated by dividing the net income by revenue or the net profit by sales. Companies often analyze two types of profit margins:

  • Gross Profit Margin: Which typically applies to a specific product or line item rather than an entire business

  • Net Profit Margin: Which typically represents the profitability of an entire company

18. 投资回报率Tóuzī huíbào lǜ(ROI):

投资回报率是一种简单的计算,用于确定项目或活动相对于投资成本 的预期回报(通常以百分比形式显示)。该衡量标准通常用于评估一个项目是否值得企业进行。 ROI 使用以下公式计算:ROI = [(收入 - 成本) / 成本] * 100

Return on Investment (ROI): Return on Investment is a simple calculation used to determine the expected return of a project or activity in comparison to the cost of the investment, typically shown as a percentage. This measure is often used to evaluate whether a project will be worthwhile for a business to pursue. ROI is calculated using the following equation: ROI = [(Income - Cost) / Cost] * 100

19. 估值(Gū zhí):估值是确定资产、公司或负债当前价值的过程。评估企业价值的方法有很多种,但定期重复这个过程是有帮助的,因为这样你就可以在面临合并或出售公司的机会,或者试图从外部投资者那里寻求资金时做好准备。

Valuation: Valuation is the process of determining the current worth of an asset, company, or liability. There are a variety of ways you can value a business, but regularly repeating the process is helpful, because you’re then ready if ever faced with an opportunity to merge or sell your company, or are trying to seek funding from outside investors.

20. 营运资本(Yíngyùn zīběn):也称为净营运资本,是公司流动资产与流动负债之间的差额。营运资金(可用于日常运营的资金)可以帮助确定组织的运营效率和短期财务状况。

Working Capital: Also known as net working capital, this is the difference between a company’s current assets and current liabilities. Working capital—the money available for daily operations—can help determine an organization’s operational efficiency and short-term financial health.

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