财务管理主要名词英汉对照索引

财务管理主要名词英汉对照索引

Abandonment value,

Accelerated Cost Recoery System (ACRS),

弃置价值

加速成本回收制 Accounting beta method,

Accounting rate of return (ARR), Accounts payable, Accounts receivable, factoring, pledging, Accruals,

Actuarial rate of return,

Adjusted present value (APV), Agency theory, Aging schedule, Amertization, Annual report, Annuity,

annuity due,

Arbitrage pricing theory (APT), Arrearage, Assignment,

Average collection period, Balance sheet, Bank loan, Bankruptcy,

informal procedure, liquidation,

priority of claims, Baumol model,

Beta coefficient,

Bird-in-the-hand theory,

Black-Schloes Option Pricing Model(OPM), Blanket lien,

Bond portfolio risk, Bond ratings, Bond refunding,

会计系数法 会计收益率 应付帐款 应收帐款

贷款保收，应收款让售 抵押 应计项目 保险收益率 经调整的现值 代理理论 期龄表 摊销 年度报表 年金 即付年金 套利定价理论 欠款

转让、分配、委托 平均收款期 资产负债表 银行贷款 破产

非正式程序 清理、清算 优先权益 鲍曼模型

β系数

在手之鸟理论

布雷克-期考恩期权定价模型总留置权

债券组合风险 债券评级 债券调换

Bond valuation, Bond yield to call, Bond yield to maturity Bonds,

call provision, debenture, floation rates, floation cost, income, indenture, indexed,

junk,

mortgage,

redeemable at par, restrictive covenants, sinking fund,

subordinated debenture, zero coupon,

Breakeven analysis, business risk,

Call premium,

Capital Asset Pricing Model (CAPM), capital market line, market risk primium, riskless rate,

security market line, Capital budgeting, beta risk,

capital rationing, cash flow estimation, certainty equivalents, equity residual method, inflation adjustments,

internal rate of return(IRR) market risk,

Monet Carlo simulation, multiple IRRs,

net present value(NPV)

债券评价 债券赎回收益 债券到期收益 债券 回购条款 信用债券 浮动利率 发行成本 收入 契约 指数化 垃圾债券 抵押

可按票面值偿还 约束性条款 偿债基金

次级信用债券 零息票

盈亏临界点或平衡点分析商业或营业风险 赎回溢价,买入溢价 资本资产定价模型 资本市场线 市场风险报酬 无风险利率 证券市场线 资本预算 β风险

资本合理分配（配置） 现金流量估计 确定等值 股本剩余法 通货膨胀调整 内部收益率 市场风险

蒙特卡罗模拟分析 多元内部收益率 净现值

nonconstant capital costs, NPV profiles,

optimal capital budget, payback,

profitablity index,

reinvestment assumtion, replacement decision,

risk-adjusted discount rates, risk analysis, scenario analysis, sensitivity analysis

unequal lives, Capital components, Capital intensity, Capital market line, Capital structure, agency costs,

asymmertric information theory, finacial distress costs, Miller model

Modigliani-Miller model, net income theory,

net operating income theory, tradeoff model, traditional theory, Cash flow cycle, Cash management, cash budget,

computer simulation, concentration banking, disbursement control, lockboxes,

matching cost and benefit, Miller-Orr model, pre-authorized debit, target cash balance, Characteristic line, Clientele effect,

非固定资本成本 NPV曲线

最优资本预算 回收期

获利能力指数 再投资率假设 更新决策

风险调整折现率 风险分析 方案分析 敏感度分析 不等年限 资本要素 资本密度 资本市场线 资本结构 代理成本 不对称消息理论 财务拮据成本 米勒模型

莫迪格莱尼-米勒模型净收入理论

净经营收入理论 权衡模型 传统理论

现金流量周期 现金管理 现金预算 计算机模拟

现金银行集中管理 现金支付控制 销箱法

成本和收益配比 米勒-奥罗模型 事先核定记帐法 目标现金金额 特征线

股本构成效应

Coefficient of variation,

Commercial bank loan, Commercial paper,

Common life, or replacement chain, Common size analysis, Common stock, going public, listing,

preemptive right, primary market, rights offerings,

secondary market, Company-specific risk, Compensating balances, Compensating plans, Constant growth model, Constant growth stock,

Continuous compouding and discountiing, Continuous distribution, Convertibles,

Correlation coefficicent, Cost of capital,

bond yield plus risk premium, capital components, CAPM approach, debt,

deferred taxes,

depreciation-generated funds, equity,

investment opportunity schedule, marginal cost of capital schedule, preferred stock,

weighted average cost of capital(WACC), Covariance, Coverage ratio, Credit instruments,

banker’s acceptance,

变动系数 商业银行信贷 商业票据

共同年限，或更新系列 同型(百分率)分析 普通股 股份公众化 挂牌，上市 优先认购权 一级市场 发行认股权 二级市场

公司特定风险 补偿性余额 补偿计划

固定增长模型 固定增长股票 连续复利和贴现 连续分布 可转换证券 相关系数 资本成本

债券收益风险报酬 资本要素 CAPM方法 债务、负债 递延税 折旧基金

股本、企业自有资本、股本权益投资机会表 资本边际成本表 优先股

加权平均资本成本 协方差

偿债能力比率 信用工具 银行承兑

commercial draft, conditional sales contract, open account, promissory note, sight draft, time draft, Credit plicy,

Credit reporting agencies, Credit scoring system, Current ratio,

Days sales outstanding, Decision tree analysis, Default risk,

Depreciable basis,

Discounted cash flow analysis, Discriminant function, Diversifiable risk, Divestitures, Divident policy,

constant payout ratio,

constant, or steadily increasing divident, declaration date, ex-divident date,

holder - of - record date,

information content(or signaling) hypothesis,

irrelevance theory,

low regular divident plus extra, payment date, redidual policy,

tax differential theory, Divident reinvestment plans,

Du Pont system of financial analysis, Earning per share (EPS), full diluted primary, simple,

Ecomomic ordering quantity (EPQ)

商业汇票

附条件的售货合同 贸易帐户、往来帐户 本票、期票 即期汇票 远期汇票 信用政策

信用报告代理人 信用评分制 流动比率

销售未收款期 决策树风析

拖欠或违约风险 应计折旧基础 现金流量折现分析 判别函数

可分散、可消除风险 分离 股利政策

固定股利发放率 固定或稳定增长的股利公告日期 除息日

股票持有人登记日 信息内涵(或信号)假设 无关理论

固定低股利加额外分红发放日

剩余股利政策 税差理论

股利再投资计划 杜邦财务分析体系 每股收益

完全权益稀释 每股基本收益 每股单纯收益 经济订货批量

Effective annual rate,

Efficient frontier,

Efficient Market Hypothesis, Efficient portfolio,

Employee purchase plans, Equity multiplier, Equity portfolio risk, Equity residual method,

Equivalent annual annuity method, Eurobond, Exchange rate.

Exercise price,

Expected rate of return, Financial forcasting,

percentage of sales method, Financial lease, Financial leverage, Financial statement, Financial policies,

aggressive approach, conservative approach, maturity matching, Future value, Futures,

commodity, contract, hedging,

Global market portfolio, Gordon model, Holding company, Hostile takeover, Immunization, duration,

Rebalanced bond portfolios, Income statement, Incremental analysis, Indifference curve, Interest rates,

实际年利率 有效边界 有效市场假设 有效投资组合 雇员购股计划 权益乘数

股本组合风险 股本剩余理论 等值年金法 欧洲债券 汇率 行使价 期望收益率 财务预测 销售百分率法 财务租赁 财务杠杆 财务报表 财务政策 激进方法 保守方法 到期配合 将来值 期货 商品 合同、合约 套期

全球市场投资组合 戈登模型 控股公司 恶意兼并 免除风险 持续期

重新平衡后的债券组合收益表 增量分析 无差异曲线 利息率

pure rate,

real rate, Inventory,

carrying costs, FIFO LIFO

ordering costs, order point,

quantity discount, safety stock,

specific identification, Investment banking, competitive bid, negotiated deal, offering price, selling group,

underwriting syndicate, unsyndicated stock offering, Investment tax credit (ITC), Joint venture,

Lease financing,

financial (or capital) leases, leasee, leasor,

leveraged lease, operating lease, Leverage buyout, Line of credit, Liquidity, Liquidation, Long-term debt, amortization,

floating rate bond, income bond, mortgage bond, secured, term loan, warrants,

纯利率 实际利率 存货 库存成本 先进先出法 后进先出法 订货成本 订货点 数量折扣 安全存货 个别鉴定法 投资银行 竞争性投标 协商交易 开盘价，要价 推销集团 联合认购 非联合股票发行 投资税减免 合资

租赁筹资

财务(或资本性)租赁承租人 出租人 杠杆式租赁 经营租赁

举债(杠杆式)收购 信贷限额 流动性 清算 长期负债 摊销

浮动利率债券 收益债券 抵押债券 有担保的 银行贷款 认购权

Marketable security, Mean-variance paradox, Mergers,

accounting treatment, congeneric, conglomerate, diversification, horizontal, synergy, tender offer, vertical,

Multiple discriminant anslysis, Net working capital, Norminal yield,

Nondiversifiable risk,

Nonnormal capital priojects, Operating leverage,

Opportunity cost principle, Optimal capital budget, Options,

call, put,

Payment pattern approach, Pension plan management, actuarial rate of return, defined benefit plan,

defined contribution plan, performance measurement, portability,

profit sharing plan, tapping assets, vesting,

Performance shares, Positive concept, Preemptive rate, Prime rate,

Private placement, Probability,

有价证券

均值-方差悖论 兼并 会计处理 同属兼并 综合性企业集团 多样化经营 横向兼并 协同效应 股权收购 纵向兼并 多元判断分析 净营运资本 名义收益 不可分散风险 非正常资本项目 经营杠杆

机会成本原理 最优资本预算 选择权、期权 买权 卖权

支付方式法

退休金计划管理 保险收益率

确定退休金计划 确定退休金拨付计划 经营成果衡量 可携性

分红制退休金 退休金资产开发 既得、归属 绩优股 实证概念 优先认购权

靠优惠利率，基本利率私幕，私下包销 概率

discrete distribution, normal distribution, triangular distribution, uniform distribution, Proxy fight, Public offering,

Pourchasing power risk, Pure play method, Ratio analysis, Redeemable bonds, Rights,

ex rights, offering,

Risk/return trade-off,

Stockholder wealth maximization, Standard deviation, Stated yield,

Specific item forcasting, Stock splits, Striking price,

Sunk costs, Systematic risk,

Time-interest-earned (TIE) ratio, Time value of money, Total risk, Trade credit, Trustee,

Unsecured bond, Z score,

散点分布 正态分布 三角分布 均匀分布 代理权 公开发价 购买力风险 单一经营法 比率分析 可偿还债券 股权

除权 发价

风险/收益权衡 股东价值最大化 标准离差 报告收益

具体项目预测 股份分割 协定价

沉没成本 系统风险

已获利息倍数，利息保障倍数货币的时间价值 总风险 商业信用 受托管理人 无担保债券 Z评分法

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