一.商业经营与营销(Business operations & Marketing)
消费者行为分析: Consumer
生活方式: Living style
市场分析: Market analysis;
竞争对手分析:Competitive analysis;
需求类别: Need categories;
购买程序: Buying process;
分销渠道:Distribution channel;
渠道中间商:Channel intermediary
渠道毛利: Channel margin;
分销战略:Distribution Strategies;
市场营销组合(4P): Marketing mix (4P:Product,Place,Promotion,Price);
定价战略: Pricing strategies;
市场调查: Market investigation;
市场份额,市场占有率: Market Share;
相关市场:Relevant market;
市场定位:Market position;
细分市场:segment market;
市场潜力: market potential;
市场扩张战略: Market expansion strategy;
产品生命周期: Product life circle;
产品线(品牌)延伸战略:Product lines (Brand)
购买点: Point of purchase, POP;
品牌知名度和忠诚度:Brand
领导地位:Leading position;
国内(国际)市场:Domestic (overseas)market;
关系营销: Relationship marketing;
产品深度和广度: Product depth & breadth;
阻挡策略:Blocking strategy;
差异化:Differentiation
差异化竞争优势:Differentiating advantages;
人员销售:Personal selling;
销售促销:Sales promotion;
直销:Direct sales;
口碑: Word of mouth ,WOM;
购物陈列点:Point-of-purchase display,POPD;
经销商和雇员激励政策:Dealer & employee incentive;
店内演示: In-store demonstration;
广告效果衡量指数:Advertising
公共关系:Public relation;
变动成本:Variable cost;
固定成本:Fixed cost;
沉没成本: Sunk cost;
盈亏平衡点:Break even
生产经营管理:Production & operation management;
生产能力:Production capacity;
计划安排:Planning arrangement;
库存: Inventory;
标准化:Standardization;
经营控制:Operation control;
6M理论(方法,原材料,人力,机器设备,资金,信息): 6M Theory (Method,Material,Manpower,Machinery,Money,Message)
连续生产过程:
装配线生产:Assembly line production;
加工车间: Workshop,job shop;
流程图: Flow diagram;
标准化和规模化业务经营模式:Standardized & scalable business model;
关键绩效指标KPI:Key Performance Indicator, KPI;
物料清单:Bill of Materail , BOM;
成本控制: Cost control;
企业资源管理系统ERP:Enterprise Resource Planning;
统计过程控制SPC:
采购和处理系统:Procurement & processing system;
标准化作业流程:Standard Operation procedures,SOP;
企业文化: Corporation Culture;
经济(Economics)
微观经济学:Microeconomics;
供给与需求:Supply & Demand;
边际收益:
边际效用:Marginal utility;
需求弹性:Demand elasticity;
弹性系数:Elasticity coefficient;
市场垄断:Market monopoly
纯竞争: Pure competition;
利率: Interest;
国民生产总值: Gross national product,GNP;
实际GNP: Real GNP;
国内生产总值：Gross demestic product, GDP;
消费者价格指数：Consumer price index, CPI;
生产者价格指数：Producer price index, PPI;
制造业采购经理人指数：Purchasing Manager Index, PMI;
政府干预:Government interference;
货币政策: Monetary policy;
货币贬值/货币升值: Monetary Devaluation/revaluation;
货币流动性：Money liquidity; 货币供应量:Monetary supply;
货币流动速度：Monetary velocity;
货币数量理论：Quantity theory of money
货币数量理论等式：Quantity theory equation of money
货币*流通速度＝价格水平*实际GNP: Money*velocity=price level* real GNP, M*V=P*Q
财政政策：Fiscal policy;
就业(率):Employment (rate);
个人消费:Personal consumption;
私人投资:Private investment;
政府购买：Government purchase;
出口：Exporting;
投资和支出：Investment & Spending;
支出和收入的乘数效应:Multiplier effect from income & expenditure;
边际消费倾向MPC: Marginal propensity to consume, MPC;
货币政策工具：Monetary policy tool
(折扣)贴现率:Discount rate;
政府债券：Government bond;
法定准备金：Legal reserve;
正回购：Positive Buy-back;
逆回购: Contradictorily back-back;
外汇：Foreign exchange ;
国际收支：Balance of payment;
金融(Finance)
金融市场: Financial market
业务结构: Business structure;
合伙制:
一般合伙人: General partners, GP;
风险和回报: Risk and return;
系统性风险: Systematic risk;
利率: Interest rate;
基准利率：Base rate;
投资组合: Investment Portfolio;
资本市场: Capital market;
BETA值: The BETA Value;
证券市场：Security market;
股票市场:Stock market;
道琼斯工业平均指数: Dow Jones Industrial Average Index;
纽约证券交易所:New York Stock Exchange,NYSE;
蓝筹股: Blue chip;
市盈率：Price Earning ratio, PE;
优先股：Preferred stock;
招股说明书：Prospectus;
债券市场: Bond market;
面值：Par value;
收益曲线：Yield curve;
溢价/折价：Premium／Discount;
可转换债券：Convertible bonds;
房地产市场:Real Estate market;
期货/期权市场: Futures／Option market;
衍生品：Derivatives;
牛市: Bull market;
熊市: Bear market;
期望的回报率:Expected return rate;
共同基金: Common Fund;
证券市场的资本资产定价模型:Capital Asset Pricing Model, CAMP;
资产管理：Asset Management;
大宗交易（买卖）：Block Trade;
杠杆收购：Leveraged Buyouts, LBOs;
净现值：Net Present Value, NPV;
现金的时间价值：Time value of money;
净现值＝将来的现金＊贴窒凳篘PV=Future Cash Flow*Discount factor;
企业融资：Entrepreneur Financing;
卖方信贷：Receive credit;
银行贷款：Loan from bank; 债券筹款：bond raising ;
发行股票: Issuing stock;
财务管理：Financial Management;
重组：Restructuring;
加权平均资产成本：Weighted Average Cost of Capital, WACC;
兼并与收购： Mergers and acquisitions,M&A;
企业财务报表分析与证券投资(Financial Statement Analysis & Security Investment)
Consolidated Balance Sheets:合并资产负债表
Assets:资产
Current Assets:流动资产
Short-term investments:短期投资
Notes receivable:应收票据:
Inventories: 存货
Prepaid expenses and other current assets:预付费用和其他流动资产
Deferred income taxes-current:递延所得税(流动)
Long-term & Fixed assets:长期/固定资产;
Property and equipments,facilities:营业物业(土地)，设备和设施
Goodwill:商誉
Deferred income taxes-non current: 递延所得税(非流动)
Deposits for leases:租借押金
Liabilities and Equity:负债和股东权益
Accounts payable:应付帐款
Deferred revenue:递延收入
Due to related parties:关联方应付款
Advance from customers:预收帐款
Income taxes payable:应付所得税
Total current liabilities:总流动负债
Long-term debt:长期负债；
Deferred rent-non current: 递延租金(非流动)
Advance receipts from depositary bank: 银行应付票据
Total liabilitie:s总负债
Common Stock:普通股股本；
Ordinary shares, par value :普通股，股票面值
Additional paid in capital:股本溢价
Retained earnings:保留盈余
Accumulated other comprehensive loss:其他累积综合权益损失
Total equity:总股东权益
GAAP，General Accepted Accounting Principle: 一般公认会计准则;
Accounting period;:会计分期;
Allowance for uncollectible accounts:坏帐准备;
Accumulated Depreciation:累计折旧;
Assets structure:资产结构;
Working Capital:营运资金;
Current ratio:流动比率;
Liability ratio:负债比率;
Stock:存量;
Flow:流量;
企业财务报表分析与证券投资(Financial Statement Analysis & Security Investment)
Consolidated Statement of Income:合并利润表
Revenue: 收入
Sales revenue :销售收入
Cost of sales:销售成本；
Gross profit:销售毛利； Gross margin:毛利率；
Operating,selling,general & administrative expenses:营运，销售与管理费用；
Financial expense: 财务费用；
Operating profit :营业利润； Income from operations：营业利润
Operating margin:营业利润率 Earning before interest,taxes:缴纳利息和税金之前的利润，EBIT；
Interest expenses:利息费用； Income tax expenses：所得税费用
Depreciation：折旧
Total operating expenses：总营业费用
Interest income：利息收益
Other income：其他收益
Minority interest income :少数股东损益；
Net Income:净利润； Net
Dividend ：股息，红利；
A convertible preferred shares：可转换优先股；
Net income(loss) attributable to ordinary shareholders：归属于普通股东的净利润(亏损)
Basic net income(loss) per share：基本每股净利润（亏损）
Diluted net income(loss) per share：稀释的每股净利润（亏损）
Basic weighted average ordinary shares ：加权平均的基本普通股数
Diluted weighted average ordinary shares ：稀释的加权平均的普通股数
Earning per share:每股收益，EPS;
Dividends per common share:每股现金股利；
Earning before interest,taxes,depreciation and amortization,EBITDA：未计利息，税费，折旧和摊销前的利润,EBITDA；
Compound Annual Growth Rate:年复合增长率，CAGR;
Earning quality: 盈余品质；
Accrual basis:应计基础，权责发生基础； Cash basis:现金基础；
Matching concept:配比原则；
Gains and losses:利得与损失； Cost control:成本控制；
Cost structure:成本结构； Cost advantage:成本优势；
Cost leadership:成本领导； Differentiation:差异化；
Assets velocity:资产周折率； Current Assets velocity:流动资产周转率；
Fixed Assets velocity:固定资产周转率； Inventory velocity: 存货周转率；
Return of Assets(ROA):资产收益率，ROA;
Margin of safety: 安全边际； Intrinsic value:内在价值；
Price-earning ratio:市盈率，PE ;
Footnote:注释； Net working capital:净运营资本;
Financial Leverage:财务杠杆； Debt to equity ratio:负债权益比率；
Du Pont chart:杜邦图表；
企业财务报表分析与证券投资(Financial Statement Analysis & Security Investment)
Consolidated Statement of Cash Flow：合并现金流量表
Operating activity:经营活动;
Investing activity:投资活动;
Financing activity:筹资活动;
Cash flows provided from operating activities:经营活动现金流量;
Net income (loss)：净利润（亏损）
Adjustments to reconcile net income (loss) to net cash provided by operating activities:由经营活动产生的净现金对净利润（亏损）的调整
Loss on disposals of property and equipment：处置固定资产与设备损失
Impairment charges：资产减值损失
Depreciation：折旧
Change in fair value of forward contracts：契约公允价值变动
Changes in other operating assets and liabilities: 其他营业资产和负债变动
Due from related parties：相关方应收款
Prepaid rent：预付租金
Accounts payable：应付款
Deferred revenue：递延收入
Accrued payroll：应计工资
Other liabilities：其他负债
Net cash provided by operating activities：经营活动产生的净现金
Cash flows provided by (used in) investing activities:投资活动产生（消耗）的现金流量
Purchase of property and equipment：购买相关固定资产和设备
Purchase of
Proceeds from disposal of property and equipment：固定资产和设备处置收益
Purchase of short-term investment：购买短期投资产品
Withdrawal of short-term investment：收回短期投资
Net cash used in investing activities：投资活动消耗的净现金
Cash flows provided by (used in) financing activities:筹资活动产生(消耗)的现金流量
Dividend paid to Series A convertible preferred shares：为可转换优先股支付的现金股利
Proceeds from early exercise of employee stock options：来自职工行使优先购股权的收益
Proceeds from issuance of ordinary shares：来自发行普通股的收益
Ordinary share issuance costs：普通股发行成本
Net cash provided by (used in) financing activities:筹资活动产生(消耗)的净现金流量
Effect of exchange rate on cash and cash equivalents：汇率变动对货币资金影响
Net increase (decrease) in cash and cash equivalents：货币资金净增加(减少)额
Cash and cash equivalents, beginning of year：期初货币资金余额
Cash and cash equivalents, end of year：期末货币资金余额
Income taxes paid：已付所得税
Payable for purchase of property and equipment：购置相关固定资产和设备应付款
Free cash Flow:自由现金流量;
Cash stock:现金存量;
Cash Flow: 现金流量;
Source of fund:资金的来源;
Use of fund:资金的用途;
Capital expenditure:资本支出;
企业财务报表分析与证券投资(Financial Statement Analysis & Security Investment)
Technical analysis :技术分析
Trend index:趋势类指标
Moving Average:
Moving Average Convergence and Divergence: 指数平滑异同移动平均线，MACD;
Momentum(Energy) index:能量类指标；
Volume: 成交量，VOL;
Oscillation index:摆动类指标；
KDJ:随即摆动指标；
William's Overbought/Oversold Index:威廉指标，Ｗ％Ｒ；
BIAS:乖离率指标；
Relative Strength Index:相对强弱指标，RSI;
Other Category
Boollinger Bands:布林带，BOLL;
Trend & Configuration:趋势与形态;
Trend line:趋势线； Channel lines:趋势轨道；
Accumulation:收集；
Bar Chart:柱状图； Candlestick Chart:烛柱图；
Breakout:突破；
Technical index combination:技术指标组合；
Mutual Validation Principle:相互验证原理；
Position:头寸
Portfolio: 投资组合；
