財(cái)務(wù)成本管理

應(yīng)收賬款周轉(zhuǎn)次數(shù)

Accounts receivable turnover

應(yīng)收賬款周轉(zhuǎn)天數(shù)

Accounts receivable turnover days

取得成本

Acquisition cost

實(shí)際增長(zhǎng)率

Actual growth rate

實(shí)際利率

Actual interest rate

配股后每股價(jià)格

After-allotment price per share

配股權(quán)價(jià)值

Allotment option value

配股價(jià)格

Allotment price

預(yù)付年金（即付年金、期初年金）

Annuity due

會(huì)計(jì)報(bào)酬率法

Accounting rate of return(ARR)

平均交貨時(shí)間

Average delivery time

貝塔（β）系數(shù)

Beta coefficient

債券評(píng)級(jí)

Bond rating

債券估價(jià)

Bond valuation

每股凈資產(chǎn)

Book value per share(BPS)

盈虧臨界點(diǎn)

Break-even point

保險(xiǎn)儲(chǔ)備（安全存量）

Buffer inventory

資本支出

Capital expenditure

持有成本

Carrying cost

現(xiàn)金預(yù)算

Cash budget

現(xiàn)金股利

Cash dividend

現(xiàn)金流量利息保障倍數(shù)

Cash flow interest coverage ratio

經(jīng)營(yíng)活動(dòng)現(xiàn)金流量

Cash flows from operational activities

混合租賃

Combination lease

傭金

Commission

普通股

Common stock

補(bǔ)償性余額

Compensating balance

復(fù)利

Compound interest

全面預(yù)算

Comprehensive budget

企業(yè)價(jià)值評(píng)估

Corporate valuation

成本性態(tài)

Cost behavior

成本中心

Cost centre

成本的歸集和分配

Cost collection and allocation

資本成本

Cost of capital

稅后債務(wù)成本

Cost of debt after tax

成本差異

Cost variance

平息債券

Coupon bond

債券票面利率

Coupon interest rate

流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù)

Current assets turnover

流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù)

Current assets turnover days

流動(dòng)比率

Current ratio

本期收入乘數(shù)

Current sales multiplier

債務(wù)市場(chǎng)

Debt market/Bond market

資產(chǎn)負(fù)債率

Debt-to-asset ratio

產(chǎn)權(quán)比率

Debt-to-equity ratio

股利宣告日

Declaration date

財(cái)務(wù)杠桿系數(shù)

Degree of financial leverage(DFL)

直接租賃

Direct leasing

折現(xiàn)率

Discount rate

純貼現(xiàn)債券（零息債券）

Discounted bond (Zero coupon bond)

股利支付率

Dividend payout ratio

經(jīng)營(yíng)杠桿系數(shù)

Degree of operating leverage(DOL)

股價(jià)下行乘數(shù)

Downstream price multiplier

總杠桿系數(shù)

Degree of total leverage (DTL)

息前稅前利潤(rùn)

Earnings before interests and taxes(EBIT)

經(jīng)濟(jì)訂貨量

Economic order quantity(EOQ)

每股盈余稀釋

EPS dilution

每股盈余無(wú)差別點(diǎn)法

EPS indifferent point method(EBIT-EPS break even analysis)

每股盈余最大化

EPS maximization

每股盈余

Earnings per share(EPS)

權(quán)益乘數(shù)

Equity multiplier

股權(quán)價(jià)值

Equity value

經(jīng)濟(jì)增加值

Economic value added(EVA)

除息日

Ex-dividend date

執(zhí)行價(jià)格

Exercise price/Strike price

外部融資銷售增長(zhǎng)比

External financing needed to sales growth ratio

融資租賃

Financial lease/Capital lease

財(cái)務(wù)估價(jià)

Financial valuation

完工產(chǎn)品

Finished goods

固定預(yù)算

Fixed budget

彈性預(yù)算

Flexible budget

浮動(dòng)利率

Floating interest rate

浮動(dòng)優(yōu)惠利率

Floating prime interest rate

債務(wù)現(xiàn)金流量

Free cash flows of creditors

股權(quán)現(xiàn)金流量

Free cash flows of equity

實(shí)體現(xiàn)金流量

Free cash flows of firm 

復(fù)利終值系數(shù)

FV interest factor

預(yù)付年金終值系數(shù)

FV interest factor of annuity due

終值

Future value(FV)

管理費(fèi)用

General and administrative expense

持續(xù)經(jīng)營(yíng)價(jià)值

Going concern value

毛租賃

Gross lease

營(yíng)業(yè)現(xiàn)金毛流量

Gross operating cash flows

套期保值原理

Hedging principle

間接成本

Indirect cost

通貨膨脹率

Inflation rate

利息保障倍數(shù)

Interest coverage ratio

稅后利息率

Interest rate after tax

內(nèi)含增長(zhǎng)率

Internal growth rate

內(nèi)部轉(zhuǎn)移價(jià)格

Internal transfer price

內(nèi)在市銷率

Intrinsic sales multiplier

內(nèi)在價(jià)值

Intrinsic value

存貨周轉(zhuǎn)次數(shù)

Inventory turnover

存貨周轉(zhuǎn)天數(shù)

Inventory turnover days

投資中心

Investment center

內(nèi)含報(bào)酬率法

Internal rate of return(IRR)

非相關(guān)成本

Irrelevant cost

發(fā)行價(jià)格

Issuance price

租賃期

Lease term

租賃資產(chǎn)

Leasehold property

承租人

Lessee

出租人

Lessor

杠桿貢獻(xiàn)率

Leverage contributing ratio

杠桿租賃

Leverage lease

清算價(jià)值

Liquidation value

短期償債能力比率

Liquidity ratios 

長(zhǎng)期債券

Long-term bond

制造費(fèi)用預(yù)算

Manufacturing overhead budget

邊際貢獻(xiàn)率

Marginal contribution ratio

市場(chǎng)組合

Market portfolio

市場(chǎng)價(jià)格

Market price

市價(jià)稀釋

Market price dilution

市場(chǎng)風(fēng)險(xiǎn)溢價(jià)

Market risk premium

債券到期日

Maturity date

市場(chǎng)增加值

Market value added(MAV)

最大最小法

Maximin method

企業(yè)價(jià)值最大化

Maximization of firm’s value

股東財(cái)富最大化

Maximization of shareholders’ wealth

混合成本

Mixed cost

互斥項(xiàng)目

Mutually exclusive projects/events

流通債券

Negotiable bond

凈財(cái)務(wù)杠桿

Net financial leverage

凈租賃

Net lease

營(yíng)業(yè)現(xiàn)金凈流量

Net operating cash flows

銷售凈利率

Net profit margin

凈現(xiàn)值法

NPV method

凈現(xiàn)值

Net present value(NPV)

經(jīng)營(yíng)租賃

Operating lease

經(jīng)營(yíng)杠桿

Operating leverage

機(jī)會(huì)成本

Opportunity cost

期權(quán)價(jià)值

Option value

訂貨提前期

Order lead time

訂貨成本

Ordering cost

普通年金（后付年金）

Ordinary annuity

債券面值

Par value/Face value

回收期法

Payback period method

股利支付日

Payment date 

經(jīng)營(yíng)資產(chǎn)銷售百分比

Percentage of operating assets to sales

經(jīng)營(yíng)負(fù)債銷售百分比

Percentage of operating liabilities to sales

銷售百分比法

Percentage-of-sales method

期間成本

Period cost

定期預(yù)算

Periodic budget

永久債券

Perpetual bond

永續(xù)年金

Perpetuity

優(yōu)先股

Preferred stock

現(xiàn)值指數(shù)

Present value index

產(chǎn)品成本預(yù)算

Product cost budget

生產(chǎn)預(yù)算

Production budget

生產(chǎn)成本

Production cost

制造費(fèi)用

Production overhead

利潤(rùn)中心

Profit center

利潤(rùn)最大化

Profit maximization

項(xiàng)目特有風(fēng)險(xiǎn)

Project-specific risk

公開(kāi)增發(fā)

Public offering

復(fù)利現(xiàn)值系數(shù)

PV interest factor

預(yù)付年金現(xiàn)值系數(shù)

PV interest factor of annuity due

現(xiàn)值

Present value(PV)

速動(dòng)比率

Quick ratio

股權(quán)登記日

Record date

共同年限法

Replacement chain (common life) approach

必要報(bào)酬率

Required rate of return

剩余股利政策

Residual dividend policy

剩余權(quán)益收益

Residual equity income

剩余凈金融支出

Residual net financial expenditure

剩余經(jīng)營(yíng)收益

Residual operating income

責(zé)任中心

Responsibility center

利潤(rùn)留存率

Retention ratio

權(quán)益凈利率

Return on equity

投資報(bào)酬率

Return on investment

收入中心

Revenue center

無(wú)風(fēng)險(xiǎn)利率

Risk-free interest rate

無(wú)風(fēng)險(xiǎn)報(bào)酬率

Risk-free rate of return

安全邊際率

Safety margin ratio

銷售預(yù)算

Sales budget

銷售費(fèi)用

Sales expense

銷售預(yù)測(cè)

Sales forecast

銷售增長(zhǎng)率

Sales growth rate

代銷

Sales on commission 

銷售數(shù)量

Sales volume

股東權(quán)益增長(zhǎng)率

Shareholders’ equity growth ratio

短缺成本

Shortage cost

證券市場(chǎng)線

Security market line(SML)

標(biāo)準(zhǔn)成本

Standard cost

股票股利

Stock dividend

股價(jià)最大化

Stock price maximization

股票回購(gòu)

Stock repurchase

股票分割

Stock split

儲(chǔ)存成本

Storage cost

沉沒(méi)成本

Sunk cost

可持續(xù)增長(zhǎng)率

Sustainable growth rate

系統(tǒng)風(fēng)險(xiǎn)（市場(chǎng)風(fēng)險(xiǎn)、不可分散風(fēng)險(xiǎn)）

Systematic risk (Market risk/Non-diversifiable risk)

目標(biāo)資本結(jié)構(gòu)

Target capital structure

時(shí)間溢價(jià)

Time premium

貨幣的時(shí)間價(jià)值

Time value of money

固定成本總額

Total fixed cost

標(biāo)的資產(chǎn)

Underlying assets

包銷

Underwrite

單位銷售價(jià)格

Unit sales price

單位變動(dòng)成本

Unit variable costs

股價(jià)上行乘數(shù)

Upstream price multiplier

變動(dòng)成本率

Variable cost ratio

加權(quán)平均資本成本

Weighted average cost of capital(WACC)

營(yíng)運(yùn)資本投資

Working capital investment

在產(chǎn)品

Work-in-progress 

到期收益率法

Yield-to-maturity method(YTM method)