财务管理常用术语(英汉对照)

346Accelerateddepreciationmethod(2)Accountingexposure(13)Accountinglife(8)Accountingperiod(2)Accountingprinciple(2)accountingstandardsAccountingstandards(2)accountingprincipleAccountingpayable(1,2)payablestradecreditorsAccountingreceivable(1,2)receivablestradedebtorsAccrualaccounting(2)Accruedexpenses(2)Accumulateddepreciation(2)Accumulatedretainedearning(2)Acidtestratio(3)Acquisitioncostprinciple(2)()Actualcash-flowprinciple(8)Adjustedpresentvalue(APV)(12)(i)()(ii)After-taxcostofdebt(1,10)Agencycostofdebtfinancing(11)()()Agencycostofequityfinancing(11)()(347)Agencyproblem(11)Aggressive(financing)strategy(3)()Allowanceforbaddebts(14)Allowancefordoubtfulaccounts(2)allowanceforbaddebtsAlternativeinvestment(6)Americanoption(13)()Amortization(2)()Annualreport(2)Annuity(6)Annuitydiscountfactor(ADF)(6)Appreciation(currency)(13)Arbitragetransaction(13)Arbitrageurs(13)Arrearage(9)As-isvalue(12)Asset(2)assets(ofafirm)Asset-basedborrowing(9)Assetbeta(10)ßßunleveredbetaAssetmultiple(12)Assetrotation(1)assetturnoverturnsAssetturnoverorturns(1,5)Assets(ofafirm)(2)Askprice(13)offerpriceAsymmetricinformation(11)()()Averageageofaccountsreceivable(3)averagecollectionperiodAveragecollectionperiod(3)Averagecostmethod(2)Averagepaymentperiod(3)Avoidablecost(8)Balancesheet(1,2)Bankprimerate(9)Banker’scashflow(4)cashearningsBankruptcy(11)Banks(1,9)Basispoint(9)1%0.12%12Bearerbonds/securities(9)//Benchmarkrate(9)Besteffortsbasis(9)348Beta(coefficient)(10)ßBid-askspread(13)Bidprice(13)Bidder(12)Bond(9)Bondmarket(9)Bondrating(9)()Bondvalue(9)Bondvalueofaconvertiblebond(9)Bondingcosts(11)()Bookvalueofasset(2)Bookvalueofequity(1,2)Bookvaluemultiple(12)price-to-bookratioBookrunner(9)Bottomline(2)Brokers(9)Businessassets(5)Businesscycle(ofafirm)(1)Businessrisk(1,5,10,11)/Buy-backprogram(12,14)Calloption(9,13)()()()Callprovision(9)Callvalue(9)Callablebond(9)()Capital(1)()Capitalassetpricingmodel(CAMP)(10)Capitalassets(2)Capitalbudgetingdecision(6)Capitalemployed(1,3,5,14)()Capitalexpenditure(capex)(1,4)Capitalexpendituredecision(6)Capitalinvestmentdecision(6)Capitalrationing(6)Capitalstructuredecision(1,5,11)349Capitalstructureratio(1)Capitalturnover(5,14)Capitalization(ofR&.D)(14)()R&DCaptivefinancesubsidiary(9)Carryforward(8,10)()Carry-back(8,10)()Cashandcash-equivalent(1,2,3)()Cash-to-cashperiodorcycle(3)cashconversionperiodorcycleCashconversionperiodorcycle(3)Cashdividend(1,2)Cashearnings(4,12)Cash-earningsmultiple(12)price-to-cashearningsratioCashflowfromassets(CFA)(12)Cashflowfromproject/investment(8,14)//Cashflowstatement(4)Cashinflows(4)Cashoutflows(4)Centurybonds(9)100Certificatesofdeposit(CDs)(2,9)Certificationrole(9)Characteristicline(10)Cleanupclause(9)Coinsuranceeffect(12)Collateral(9,12)Commercialbanks(1,9)Commercialpaper(CP)Commonstock(1,9)Commonstockaccount(2)Comparables(12)valuationbycomparablesCompensatingbalance(3)Compoundfactor(6)Compoundedvalue(6)Conglomeratemerger(12)Conservatismprinciple(2)350Conservative(financing)strategy(3)()Constantannualequivalentcashflow(6)Constantgrowthdividenddiscountmodel(9)GordonContingentvaluerights(CVR)(9)Contingentvotingrights(9)Contractualexposure(13)()Control(retentionof)(11)Conversionpremium(9)Conversionprice(9)Conversionratio(9)Conversionvalue(9)Convertblebond(9)Corporatebondmarket(1,9)Corporatebonds(9)10Corporatenotes(9)110Costofcapital(1,6,10)Costofdebts(1,10)Costofequity(1,10)Costofgoodssold(COGS)(2)Costofsales(2)Costsynergies(12)Countryrisk(13)Counterpartrisk(13)Couponpayment(9)()Couponrate(9)Covenants(restrictive)(9,11)Creditmarkets(9)Creditratingagency(9)Creditrating(9)Creditrisk(9)Creditors(1)351Crossrates(13)Currencyforwardcontract(13)()Currencyfutures(contract)(13)()Currencymarket(13)Currencyoption(contract)(13)()()()()()Currencyoptionhedge(13)Currencyrate(13)Currencyrisk(1,9,13)Currencyswap(contract)(13)()Currentassets(2)short-termassetsCurrentliabilities(2)short-termliabilitiesCurrentmaturity(9)()()Currentratio(3)Current(translation)method(13)Currentyield(9)Cutoffperiod(7)()Daysofsalesoutstanding(DSO)(3)Dealers(9)Debentures(9)()Debtcapital(1)Debtcapacity(11)Debt-holders(1,9)Debtratio(5,11)Debtservice(9,11)Debt-to-equityratio(5,11)Debt-to-investedcapitalratio(5)Defaultrisk(9)Deferredcallprovision(9)()()Deferredtax(liability)(2)()Depreciaton(accounting)(2)Depreciation(currency)(13)Depreciationcharge(2)Depreciationexpense(2)depreciationcharge352Differentialcashflows(8)Dilution(9,11)Directcostsoffinancialdistress(11)Directfinancing(9)()Directlease(9)()()Discountfactor(DF)(6)Discountrate(6)Discounted(cash-flow)value(DCFvalue)(1,6)()(DCF)(DCF)Discountedpaybackperiod(7)Discountingpaybackperiodrule(7)()()Discounting(1,6)Discretionalcashflows(4)Diversifiablerisk(10)Diversificationinvestments(6)Dividend(1,2)()Dividenddiscountmodel(DDM)(9,12)Dividendpay-outratio(1,5)Dividendpolicy(1,2,11)Dividendyield(10)Doubtfulaccounts(2)Earningsaftertax(EAT)(1,2)netincome,netprofitbottomlineEarningsbeforedepreciationinterestandtax(EBDIT)(4)earningsbeforeinterest,tax,depreciation,andamortization(