finance cost

finance cost音标为：[ˈfaɪnæns kɒst] ，基本翻译为“资金成本”，速记技巧为：fin（资金）＋ance（状态）→资金成本。

Finance cost 的英文词源为：

“Finance” 意为“财政，金融”，源自拉丁语 “Finis” （终点）和 “Ancilla” （助手）。 “Cost” 意为“费用，成本”，源自拉丁语 “Costare” （代价，代价物）。

Finance cost 的变化形式有复数形式 “finance costs” ，过去式 “financed” ，过去分词 “financed” 。

相关单词有：

1. “Interest cost” （利息成本）：表示为取得资金而付出的代价。

2. “Operating finance cost” （经营财务成本）：指企业日常经营活动中为维持简单再生产和持续经营而发生的财务成本。

3. “Financial leverage” （财务杠杆）：指企业通过增加债务筹资来获取财务利益的同时，也承担了较大的财务风险。

4. “Financial risk” （财务风险）：指企业因财务活动而可能导致的损失程度和不确定性。

5. “Financial statement” （财务报表）：用于反映企业的财务状况和经营成果的报表。

6. “Financial performance” （财务绩效）：指企业通过财务指标来衡量其经营成果和财务状况的一种评价方式。

7. “Financial management” （财务管理）：指对企业资金筹集、使用、分配等财务活动进行计划、组织、协调、控制等一系列工作的总称。

8. “Financial crisis” （金融危机）：指由于金融市场动荡、货币贬值、信用危机等引起的经济危机。

9. “Financial reform” （金融改革）：指为了适应经济社会发展需要，对金融体系进行改革和调整的一系列措施。

10. “Financial institution” （金融机构）：指提供金融服务的组织机构，如银行、保险公司、证券公司等。

常用短语：

1. financing cost 融资成本

2. interest expense 利息支出

3. capital expenditure 资本支出

4. operating expense 运营成本

5. financing leases 融资租赁

6. debt service 偿债费用

7. equity financing 股权融资

例句：

1. The company"s financing cost has risen due to the increase in debt.

2. Interest expense is a significant component of the company"s operating expenses.

3. The capital expenditure for the new factory will be over $10 million.

4. The financing for the project is being arranged through a combination of equity and debt.

5. The debt service for the next fiscal year is expected to exceed $5 million.

6. The company"s equity financing strategy has been successful in attracting new investors.

英文小作文：

Financing Costs and Capital Expenditure in Business Operations

Financing costs and capital expenditure are two key factors that affect a company"s financial performance and long-term growth. Financing costs refer to the expenses incurred in obtaining funds, such as interest expense and debt repayment, while capital expenditure refers to the investments made in acquiring assets, such as equipment and facilities, for the purpose of enhancing production efficiency and expanding business operations.

In most businesses, financing costs are an inevitable part of doing business, and they can have a significant impact on a company"s overall cost structure. Interest expense, for example, can have a significant impact on a company"s profitability if it is too high or if there is an increase in interest rates. On the other hand, capital expenditure is crucial for business growth and expansion, as it enables companies to improve their production capacity, increase efficiency, and expand their market share. However, it can also be a significant financial burden, especially if the investments are not properly planned and managed.

Therefore, it is crucial for companies to manage their financing costs and capital expenditure effectively to ensure that they remain financially sound and competitive in the market. This includes carefully planning investments, managing cash flow, and seeking alternative sources of funding when necessary to avoid excessive debt burden and maintain financial flexibility. In conclusion, financing costs and capital expenditure are two key factors that companies should carefully manage to achieve sustainable growth and financial success.