Abandonment value, | 弃置价值（沉没成本） |
Accelerated Cost Recoery System (ACRS), | 加速成本回收制 |
Accounting beta method, | 会计系数法 |
Accounting rate of return (ARR), | 会计收益率 |
Accounts payable, | 应付帐款 |
Accounts receivable, | 应收帐款 |
factoring, | 贷款保收，应收款让售 |
pledging, | 抵押 |
Accruals, | 应计项目 |
Actuarial rate of return, | 保险收益率 |
Adjusted prent value (APV), | 经调整的现值 |
Agency theory, | 代理理论 |
Aging schedule, | 期龄表 |
Amortization, | 摊销 |
Annual report, | 年度报表 |
Annuity, | 年金 |
annuity due, | 即付年金 |
Arbitrage pricing theory (APT), | 套利定价理论 |
Arrearage, | 欠款 |
Assignment, | 转让、分配、委托 |
Average collection period, | 平均收款期 |
Balance sheet, | 资产负债表 |
Bank loan, | 银行贷款 |
Bankruptcy, | 破产 |
Informal procedure, | 非正式程序 |
Liquidation, | 清理、清算 |
Priority of claims, | 优先权益 |
Baumol model, | 鲍曼模型 |
Beta coefficient, | β系数 |
Bird-in-the-hand theory, | 在手之鸟理论 |
Black-Schloes Option Pricing Model(OPM), | 布雷克-期考恩期权定价模型 |
Blanket lien, | 总留置权 |
Bond portfolio risk, | 债券组合风险 |
Bond ratings, | 债券评级 |
Bond refunding, | 债券调换 |
Bond valuation, | 债券评价 |
Bond yield to call, | 债券赎回收益 |
Bond yield to maturity | 债券到期收益 |
Bonds, | 债券 |
call provision, | 回购条款 |
debenture, | 信用债券 |
floation rates, | 浮动利率 |
flotation cost, | 发行成本 |
Income, | 收入 |
indenture | 契约 |
indexed, | 指数化 |
junk, | 垃圾债券 |
mortgage, | 抵押 |
redeemable at par, | 可按票面值偿还 |
restrictive covenants, | 约束性条款 |
sinking fund, | 偿债基金 |
subordinated debenture, | 次级信用债券 |
zero coupon, | 零息票 |
Breakeven analysis, | 盈亏临界点或平衡点分析 |
business risk, | 商业或营业风险 |
Call premium, | 赎回溢价,买入溢价 |
Capital Ast Pricing Model (CAPM), | 资本资产定价模型 |
capital market line, | 资本市场线 |
market risk premium, | 市场风险报酬 |
reckless rate, | 无风险利率 |
curity market line, | 证券市场线 |
Capital budgeting, | 资本预算 |
beta risk, | β风险 |
capital rationing, | 资本合理分配（配置） |
cash flow estimation, | 现金流量估计 |
certainty equivalents, | 确定等值 |
equity residual method, | 股本剩余法 |
inflation adjustments, | 通货膨胀调整 |
internal rate of return(IRR) | 内部收益率 |
market risk, | 市场风险 |
Monet Carlo simulation, | 蒙特卡罗模拟分析 |
multiple IRRs, | 多元内部收益率 |
net prent value(NPV) | 净现值 |
nonconstant capital costs, | 非固定资本成本 |
NPV profiles, | NPV曲线 |
optimal capital budget, | 最优资本预算 |
payback, | 回收期 |
profitablity index, | 获利能力指数 |
reinvestment assumtion, | 再投资率假设 |
replacement decision, | 更新决策 |
risk-adjusted discount rates, | 风险调整折现率 |
risk analysis, | 风险分析 |
scenario analysis, | 方案分析 |
nsitivity analysis | 敏感度分析 |
unequal lives, | 不等年限 |
Capital components, | 资本要素 |
Capital intensity, | 资本密度 |
Capital market line, | 资本市场线 |
Capital structure, | 资本结构 |
agency costs, | 代理成本 |
asymmertric information theory, | 不对称消息理论 |
finacial distress costs, | 财务拮据成本 |
Miller model | 米勒模型 |
Modigliani-Miller model, | 莫迪格莱尼-米勒模型 |
net income theory, | 净收入理论 |
net operating income theory, | 净经营收入理论 |
tradeoff model, | 权衡模型 |
traditional theory, | 传统理论 |
Cash flow cycle, | 现金流量周期 |
Cash management, | 现金管理 |
cash budget, | 现金预算 |
computer simulation, | 计算机模拟 |
concentration banking, | 现金银行集中管理 |
disburment control, | 现金支付控制 |
lockboxes, | 销箱法 |
matching cost and benefit, | 成本和收益配比 |
Miller-Orr model, | 米勒-奥罗模型 |
pre-authorized debit, | 事先核定记帐法 |
target cash balance, | 目标现金金额 |
Characteristic line, | 特征线 |
Clientele effect, | 股本构成效应 |
Coefficient of variation, | 变动系数 |
Commercial bank loan, | 商业银行信贷 |
Commercial paper, | 商业票据 |
Common life, or replacement chain, | 共同年限，或更新系列 |
Common size analysis, | 同型(百分率)分析 |
Common stock, | 普通股 | 福利的英文
going public, | 股份公众化 |
Listing | 挂牌，上市 |
Preemptive right, | 优先认购权 |
Primary market, | 一级市场 |
Rights offerings, | 发行认股权 加盟优势 |
Secondary market, | 二级市场 |
Company-specific risk, | 公司特定风险 |
Compensating balances, | 补偿性余额 |
Compensating plans, | 补偿计划 |
Constant growth model, | 固定增长模型 |
Constant growth stock, | 固定增长股票 |
Continuous compounding and discounting, | 连续复利和贴现 |
Continuous distribution, | 连续分布 |
Convertibles, | 可转换证券 |
Correlation coefficicent, | 相关系数 |
Cost of capital, | 资本成本 |
bond yield plus risk premium, | 债券收益风险报酬 |
capital components, | 资本要素 |
CAPM approach, | CAPM方法 |
debt, | 债务、负债 |
deferred taxes, | 递延税 |
depreciation-generated funds, | 折旧基金 |
equity, | 股本、企业自有资本、股本权益 |
investment opportunity schedule, | 投资机会表 |
marginal cost of capital schedule, | 资本边际成本表 |
preferred stock, | 优先股 |
weighted average cost of capital(WACC), | 加权平均资本成本 |
Covariance, | 协方差 |
Coverage ratio, | 偿债能力比率 |
Credit instruments, | 信用工具 |
banker’s acceptance, | 银行承兑 |
commercial draft, | 商业汇票 |
conditional sales contract, | 附条件的售货合同 |
open account, | 贸易帐户、往来帐户 |
promissory note, | 本票、期票 |
sight draft, | 即期汇票 |
time draft, | 远期汇票 |
Credit plicy, | 信用政策 |
Credit reporting agencies, | 信用报告代理人 |
Credit scoring system, | 信用评分制 |
Current ratio, | 流动比率 |
Days sales outstanding, | 销售未收款期 |
Decision tree analysis, | 决策树风析 |
Default risk, | 拖欠或违约风险 |
Depreciable basis, | 应计折旧基础 |
Discounted cash flow analysis, | 现金流量折现分析 |
Discriminant function, | 判别函数 |
Diversifiable risk, | 可分散、可消除风险 |
Divestitures, | 分离 |
Divident policy, | 股利政策 |
constant payout ratio | 固定股利发放率 |
constant, or steadily increasing divident, | 固定或稳定增长的股利 |
declaration date, | 公告日期 |
ex-divident date, | 除息日 |
holder - of - record date, | 股票持有人登记日 |
information content(or signaling) hypothesis, | 信息内涵(或信号)假设 |
Irrelevance theory, | 无关理论 |
low regular divident plus extra, | 固定低股利加额外分红 |
payment date, | 发放日 |
redidual policy, | 剩余股利政策 |
tax differential theory, | 税差理论 |
Divident reinvestment plans, | 股利再投资计划 |
Du Pont system of financial analysis, | 杜邦财务分析体系 |
Earning per share (EPS), | 每股收益 |
full diluted | 完全权益稀释 |
primary, | 每股基本收益 |
Simple, | 每股单纯收益 |
Economic ordering quantity (EPQ) | 经济订货批量 |
Effective annual rate, | 实际年利率 |
Efficient frontier, | 有效边界 |
Efficient Market Hypothesis, | 有效市场假设 |
Efficient portfolio, | 有效投资组合 |
Employee purcha plans, | 雇员购股计划 |
Equity multiplier, | 权益乘数 |
Equity portfolio risk, | 股本组合风险 |
Equity residual method, | 手太阳股本剩余理论 |
Equivalent annual annuity method, | 等值年金法 |
Eurobond, | 欧洲债券 |
Exchange rate. | 汇率 |
Exerci price, | 行使价 |
Expected rate of return, | 期望收益率 |
Financial forecasting, | 财务预测 |
percentage of sales method, | 销售百分率法 |
Financial lea, | 财务租赁 |
Financial leverage, | 财务杠杆 |
Financial statement, | 财务报表 |
Financial policies, | 财务政策 |
aggressive approach, | 激进方法 |
conrvative approach, | 保守方法 |
maturity matching, | 到期配合 |
Future value, | 将来值 |
没有如果Futures, | 期货 |
commodity, | 商品 |
contract, | 合同、合约 |
Hedging, | 套期 |
Global market portfolio, | 全球市场投资组合 |
Gordon model, | 戈登模型 |
Holding company, | 控股公司 |
Hostile takeover, | 恶意兼并 |
Immunization, | 免除风险 |
duration, | 持续期 |
Rebalanced bond portfolios, | 重新平衡后的债券组合 |
Income statement, | 收益表 |
Incremental analysis, | 增量分析 |
Indifference curve, | 无差异曲线 |
Interest rates, | 利息率 |
pure rate, | 纯利率 |
real rate, | 实际利率 |
Inventory, | 存货 |
carrying costs, | 库存成本 |
FIFO | 先进先出法 |
LIFO | 后进先出法 |
ordering costs, | 订货成本 |
order point, | 订货点 |
quantity discount, | 数量折扣 |
safety stock, | 安全存货 |
specific identification, | 个别鉴定法 |
Investment banking, | 投资银行 |
competitive bid, | 竞争性投标 |
negotiated deal, | 协商交易 |
offering price, | 开盘价，要价 |
lling group, | 推销集团 |
傅雷家书好句摘抄 underwriting syndicate, | 联合认购 |
unsyndicated stock offering, | 非联合股票发行 |
Investment tax credit (ITC), | 投资税减免 |
Joint venture, | 合资 |
Lea financing, | 租赁筹资 |
financial (or capital) leas, | 财务(或资本性)租赁 |
leae, | 承租人 |
leasor, | 出租人 |
leveraged lea, | 杠杆式租赁 |
operating lea, | 经营租赁 |
Leverage buyout, | 举债(杠杆式)收购 |
Line of credit, | 信贷限额 |
Liquidity, | 流动性 |
Liquidation, | 清算 |
Long-term debt, | 长期负债 |
amortization, | 摊销 |
floating rate bond, | 浮动利率债券 |
income bond, | 收益债券 |
mortgage bond, | 抵押债券 |
cured, | 有担保的 |
term loan, | 银行贷款 |
warrants, | 认购权 |
Marketable curity, | 有价证券 |
Mean-variance paradox, | 均值-方差悖论 |
Mergers, | 兼并 |
accounting treatment, | 会计处理 |
congeneric, | 同属兼并 |
conglomerate, | 综合性企业集团 |
diversification, | 多样化经营 |
horizontal, | 横向兼并 |
synergy, | 协同效应 |
tender offer, | 股权收购 |
vertical, | 纵向兼并 |
Multiple discriminant anslysis, | 多元判断分析 |
Net working capital, | 净营运资本 |
Norminal yield, | 名义收益 |
Nondiversifiable risk, | 不可分散风险 |
Nonnormal capital priojects, | 非正常资本项目 |
Operating leverage, | 经营杠杆 |
Opportunity cost principle, | 机会成本原理 |
Optimal capital budget, | 最优资本预算 |
Options, | 最美的时刻选择权、期权 |
call, | 买权 |
put, | 卖权 |
Payment pattern approach, | 支付方式法 |
Pension plan management, | 退休金计划管理 |
actuarial rate of return, | 保险收益率 |
defined benefit plan, | 确定退休金计划 |
defined contribution plan, | 确定退休金拨付计划 |
performance measurement, | 经营成果衡量 |
portability, | 可携性 |
profit sharing plan, | 分红制退休金 |
tapping asts, | 退休金资产开发 |
vesting, | 既得、归属 |
Performance shares, | 绩优股 |
Positive concept, | 实证概念 |
Preemptive rate, | 优先认购权 |
Prime rate, | 靠优惠利率，基本利率 |
Private placement, | 私幕，私下包销 |
Probability, | 概率 |
discrete distribution, | 散点分布 |
normal distribution, | 正态分布 |
triangular distribution, | 三角分布 |
uniform distribution, | 均匀分布 |
Proxy fight, | 代理权 |
Public offering, | 公开发价 |
Pourchasing power risk, | 购买力风险 |
Pure play method, | 单一经营法 |
Ratio analysis, | 比率分析 |
Redeemable bonds, | 可偿还债券 |
Rights, | 股权 |
ex rights, | 除权 |
offering, | 发价 |
Risk/return trade-off, | 风险/收益权衡 |
Stockholder wealth maximization, | 股东价值最大化 |
Standard deviation, | 标准离差 |
Stated yield, | 报告收益 |
Specific item forcasting, | 具体项目预测 |
Stock splits, | 股份分割 |
Striking price, | 协定价 |
Sunk costs, | 沉没成本 |
Systematic risk, | 系统风险 |
Time-interest-earned (TIE) ratio, | 已获利息倍数，利息保障倍数 |
Time value of money, | 货币的时间价值 |
Total risk, | 总风险 |
Trade credit, | 商业信用 |
Trustee, | 受托管理人 |
Uncured bond, | 无担保债券 |
Z score, | Z评分法 |
| 拍肩 |
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