Corporatefinance專業(yè)詞匯手冊(cè)

introductiontocorporatefinanceCorporatefinance（financialmanagement：公司貝才務(wù)、公司金融、貝才務(wù)管理Capitalbudgeting：資本預(yù)算Capitalstructures：資本結(jié)構(gòu)Workingcapitalmanagement流動(dòng)資本管理Soleproprietorship）：獨(dú)資制、單一業(yè)主制Partnership合伙制Corporation：公司、股份公司Profitmaximization:禾潤(rùn)最大化Agencyrelation：委托代理關(guān)系A(chǔ)gencyproblem：委托代理問題Managerialcompensation管理層報(bào)酬Corporatecontrol:公司控制Primarymarket:一級(jí)市場(chǎng)、發(fā)行市場(chǎng)Secondarymarket二級(jí)市場(chǎng)、交易市場(chǎng)financialstatements,taxesandcashflowFinancialstatements:貝才務(wù)報(bào)表Cashflow:現(xiàn)金流Accountingvalue:會(huì)計(jì)Netincome：凈禾1J潤(rùn)Depreciation折舊Thebalancesheet資產(chǎn)負(fù)債表Theincomestatement損益表Currentasse疏動(dòng)資產(chǎn)Fixedasset固定資產(chǎn)Inventory存貨Currentliabilities流動(dòng)負(fù)債Bond債券Bondholder債券持有人Shareholdersequity/commoneqWty/owner'sequity股東權(quán)益Balancesheetidentity資產(chǎn)負(fù)債表等式Networkingcapital營(yíng)運(yùn)資本Capitalspending資本支出Liquidity:流動(dòng)性Generallyacceptedaccountingprinciples公認(rèn)會(huì)計(jì)準(zhǔn)貝UHistoricalcost:歷史成本Theincomestatement損益表Operatingcashflow：經(jīng)營(yíng)現(xiàn)金流Earningspershare(EPS)每股收益Earningsbeforeinterestandtaxes(EBIT)目、稅前禾潤(rùn)Revenue:收入workingwithfinancialstatementsShort-termsolvency/liquidityratios:短期償債能力、流動(dòng)比率Long-termsolvency/financialleverageratios：長(zhǎng)期償債能力、貝才務(wù)杠桿比率Assetmanagementorturnoverratios資產(chǎn)周轉(zhuǎn)比率Profitabilityratios:盈利比率Marketvalueratios：市場(chǎng)價(jià)值比率Quick(acid-testratio)：速動(dòng)比率/酸性比率Debt-equityratio:債務(wù)權(quán)益比Equitymultiplier：權(quán)益乘數(shù)Long-termdebtratio：長(zhǎng)期債務(wù)比率Inventoryturnover：存貨周轉(zhuǎn)率Days'salesininventory:存貨周轉(zhuǎn)天數(shù)Receivablesturnover：應(yīng)收賬款周轉(zhuǎn)率Days'salesinreceivables應(yīng)收賬款周轉(zhuǎn)天數(shù)Returnonassets資產(chǎn)報(bào)酬率Returnonequity^權(quán)益報(bào)酬率Price-earningratio:市盈率Market-to-bookratio:市凈率Chapter5andchapter6:discountedcashflowvaluationtimevalueofmoney:貨幣時(shí)間價(jià)值futurevalue：終值compounding/interestoninterest復(fù)禾/禾滾禾presentvalue現(xiàn)值discountrate貼現(xiàn)率discountedcashflow(DCF)valuation：貼現(xiàn)現(xiàn)金流股價(jià)Annuities：年金Perpetuities永續(xù)年金Preferredstock優(yōu)先股Commonstock:普通股Interest-onlyloan：純利息貸款A(yù)mortizedloan:分期償還貸款Chapter7andchapter8:interestrates,bondvaluationandstockvaluationBond:債券Bondscoupons：債券票面禾1」息Facevalue/parvalue面值Parvaluebond平價(jià)債券Bondstimetomaturity:債券至U期Yieldtomaturity(YTM):到期收益率Discountbond:折價(jià)債券Premiumbond:溢價(jià)債券Interestraterisk利率風(fēng)險(xiǎn)Semiannualcoupons一年付息兩次債券Zerocouponbond零息債券Floating-ratebond:浮動(dòng)利率債券Commonstock普通股Thedividendgrowthmodel:股利增長(zhǎng)模型Cumulativevoting：累計(jì)投票Straightvoting：直接選舉netpresentvalueandotherinvestmentcriteriaNetpresentvalue:凈現(xiàn)值Paybackrule：回收期Discountedpayback折現(xiàn)回收期averageaccountingreturn平均會(huì)計(jì)報(bào)酬率Internalrateofreturn：內(nèi)部報(bào)酬率Mutuallyexclusiveinvestments：互斥投資項(xiàng)目Profitabilityindex:獲利能力指數(shù)andchapter11:MakingcapitalinvestmentdecisionsandprojectanalysisIncrementalcashflows增量現(xiàn)金流Sunkcosts沉沒成本Opportunitycosts：機(jī)會(huì)成本Sideeffects：副作用Financingcosts融資成本Scenarioanalysis情境分析Sensitivityanalysis：敏感性分析Simulationanalysis：模擬分析Break-evenanalysis盈虧分析Fixedcosts：固定成本Variablecosts變動(dòng)成本Averagecostversusmarginalcost平均成本/邊際成本Operatingleverage經(jīng)營(yíng)杠桿Financialleverage：貝才務(wù)杠桿Chapter12andchapter13:riskandreturnRiskpremium：風(fēng)險(xiǎn)溢價(jià)Variabilityofreturns:報(bào)酬率的變動(dòng)Standarddeviation標(biāo)準(zhǔn)差Variance：方差Normaldistribution:正態(tài)分布Arithmeticaverages：算術(shù)均值Geometricaverages幾何均值Capitalmarketefficiency：資本市場(chǎng)有效性Theefficientmarketshypothesis(EMH)：有效市場(chǎng)假說Weakformefficient：弱有效Semistrongformefficient:半強(qiáng)有效Strongformefficient:強(qiáng)有效Chapter12:return,riskandthesecuritymarketlineExpectedportfolioreturns：期望組合收益率Portfoliorisk:組合風(fēng)險(xiǎn)Securitymarketline：證券市場(chǎng)線Diversification:多元化Portfoliorisk:組合風(fēng)險(xiǎn)Systematicrisk：系統(tǒng)風(fēng)險(xiǎn)Unsystematicrisk：非系統(tǒng)風(fēng)險(xiǎn)Capitalassetpricingmodel(CAPM)costofcapitalWeightedaveragecostofcapital(WACC)Costofcapital：資本成本Costofequity:股權(quán)成本Risk-freerate：無風(fēng)險(xiǎn)收益率Marketriskpremium:市場(chǎng)風(fēng)險(xiǎn)溢價(jià)Flotationcosts：發(fā)行成本raisingcapitalVenturecapital風(fēng)險(xiǎn)資本Privateequity:私募股權(quán)Publiccompany/listedcompany上市公司Gopublic：上市Generalcashoffer現(xiàn)金發(fā)行Rightsoffer：認(rèn)股權(quán)發(fā)行/配股Initialpublicoffering:首次公開發(fā)行Underwriter：承銷商andchapter17:capitalstructurepolicyanddividendpolicyBankruptcycost