finance cost音標為：[?fa?n?ns k?st] ，基本翻譯為“資金成本”，速記技巧為：fin（資金）＋ance（狀態）→資金成本。

Finance cost 的英文詞源為：

“Finance” 意為“財政，金融”，源自拉丁語 “Finis” （終點）和 “Ancilla” （助手）。 “Cost” 意為“費用，成本”，源自拉丁語 “Costare” （代價，代價物）。

Finance cost 的變化形式有復數形式 “finance costs” ，過去式 “financed” ，過去分詞 “financed” 。

相關單詞有：

1. “Interest cost” （利息成本）：表示為取得資金而付出的代價。

2. “Operating finance cost” （經營財務成本）：指企業日常經營活動中為維持簡單再生產和持續經營而發生的財務成本。

3. “Financial leverage” （財務杠桿）：指企業通過增加債務籌資來獲取財務利益的同時，也承擔了較大的財務風險。

4. “Financial risk” （財務風險）：指企業因財務活動而可能導致的損失程度和不確定性。

5. “Financial statement” （財務報表）：用于反映企業的財務狀況和經營成果的報表。

6. “Financial performance” （財務績效）：指企業通過財務指標來衡量其經營成果和財務狀況的一種評價方式。

7. “Financial management” （財務管理）：指對企業資金籌集、使用、分配等財務活動進行計劃、組織、協調、控制等一系列工作的總稱。

8. “Financial crisis” （金融危機）：指由于金融市場動蕩、貨幣貶值、信用危機等引起的經濟危機。

9. “Financial reform” （金融改革）：指為了適應經濟社會發展需要，對金融體系進行改革和調整的一系列措施。

10. “Financial institution” （金融機構）：指提供金融服務的組織機構，如銀行、保險公司、證券公司等。

常用短語：

1. financing cost 融資成本

2. interest expense 利息支出

3. capital expenditure 資本支出

4. operating expense 運營成本

5. financing leases 融資租賃

6. debt service 償債費用

7. equity financing 股權融資

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.