財務成本管理

應收賬款周轉(zhuǎn)次數(shù)

Accounts receivable turnover

應收賬款周轉(zhuǎn)天數(shù)

Accounts receivable turnover days

取得成本

Acquisition cost

實際增長率

Actual growth rate

實際利率

Actual interest rate

配股后每股價格

After-allotment price per share

配股權(quán)價值

Allotment option value

配股價格

Allotment price

預付年金（即付年金、期初年金）

Annuity due

會計報酬率法

Accounting rate of return(ARR)

平均交貨時間

Average delivery time

貝塔（β）系數(shù)

Beta coefficient

債券評級

Bond rating

債券估價

Bond valuation

每股凈資產(chǎn)

Book value per share(BPS)

盈虧臨界點

Break-even point

保險儲備（安全存量）

Buffer inventory

資本支出

Capital expenditure

持有成本

Carrying cost

現(xiàn)金預算

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)營活動現(xiàn)金流量

Cash flows from operational activities

混合租賃

Combination lease

傭金

Commission

普通股

Common stock

補償性余額

Compensating balance

復利

Compound interest

全面預算

Comprehensive budget

企業(yè)價值評估

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

流動資產(chǎn)周轉(zhuǎn)次數(shù)

Current assets turnover

流動資產(chǎn)周轉(zhuǎn)天數(shù)

Current assets turnover days

流動比率

Current ratio

本期收入乘數(shù)

Current sales multiplier

債務市場

Debt market/Bond market

資產(chǎn)負債率

Debt-to-asset ratio

產(chǎn)權(quán)比率

Debt-to-equity ratio

股利宣告日

Declaration date

財務杠桿系數(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)營杠桿系數(shù)

Degree of operating leverage(DOL)

股價下行乘數(shù)

Downstream price multiplier

總杠桿系數(shù)

Degree of total leverage (DTL)

息前稅前利潤

Earnings before interests and taxes(EBIT)

經(jīng)濟訂貨量

Economic order quantity(EOQ)

每股盈余稀釋

EPS dilution

每股盈余無差別點法

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)價值

Equity value

經(jīng)濟增加值

Economic value added(EVA)

除息日

Ex-dividend date

執(zhí)行價格

Exercise price/Strike price

外部融資銷售增長比

External financing needed to sales growth ratio

融資租賃

Financial lease/Capital lease

財務估價

Financial valuation

完工產(chǎn)品

Finished goods

固定預算

Fixed budget

彈性預算

Flexible budget

浮動利率

Floating interest rate

浮動優(yōu)惠利率

Floating prime interest rate

債務現(xiàn)金流量

Free cash flows of creditors

股權(quán)現(xiàn)金流量

Free cash flows of equity

實體現(xiàn)金流量

Free cash flows of firm 

復利終值系數(shù)

FV interest factor

預付年金終值系數(shù)

FV interest factor of annuity due

終值

Future value(FV)

管理費用

General and administrative expense

持續(xù)經(jīng)營價值

Going concern value

毛租賃

Gross lease

營業(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)含增長率

Internal growth rate

內(nèi)部轉(zhuǎn)移價格

Internal transfer price

內(nèi)在市銷率

Intrinsic sales multiplier

內(nèi)在價值

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)含報酬率法

Internal rate of return(IRR)

非相關(guān)成本

Irrelevant cost

發(fā)行價格

Issuance price

租賃期

Lease term

租賃資產(chǎn)

Leasehold property

承租人

Lessee

出租人

Lessor

杠桿貢獻率

Leverage contributing ratio

杠桿租賃

Leverage lease

清算價值

Liquidation value

短期償債能力比率

Liquidity ratios 

長期債券

Long-term bond

制造費用預算

Manufacturing overhead budget

邊際貢獻率

Marginal contribution ratio

市場組合

Market portfolio

市場價格

Market price

市價稀釋

Market price dilution

市場風險溢價

Market risk premium

債券到期日

Maturity date

市場增加值

Market value added(MAV)

最大最小法

Maximin method

企業(yè)價值最大化

Maximization of firm’s value

股東財富最大化

Maximization of shareholders’ wealth

混合成本

Mixed cost

互斥項目

Mutually exclusive projects/events

流通債券

Negotiable bond

凈財務杠桿

Net financial leverage

凈租賃

Net lease

營業(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)營租賃

Operating lease

經(jīng)營杠桿

Operating leverage

機會成本

Opportunity cost

期權(quán)價值

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)營資產(chǎn)銷售百分比

Percentage of operating assets to sales

經(jīng)營負債銷售百分比

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)品成本預算

Product cost budget

生產(chǎn)預算

Production budget

生產(chǎn)成本

Production cost

制造費用

Production overhead

利潤中心

Profit center

利潤最大化

Profit maximization

項目特有風險

Project-specific risk

公開增發(fā)

Public offering

復利現(xiàn)值系數(shù)

PV interest factor

預付年金現(xiàn)值系數(shù)

PV interest factor of annuity due

現(xiàn)值

Present value(PV)

速動比率

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)營收益

Residual operating income

責任中心

Responsibility center

利潤留存率

Retention ratio

權(quán)益凈利率

Return on equity

投資報酬率

Return on investment

收入中心

Revenue center

無風險利率

Risk-free interest rate

無風險報酬率

Risk-free rate of return

安全邊際率

Safety margin ratio

銷售預算

Sales budget

銷售費用

Sales expense

銷售預測

Sales forecast

銷售增長率

Sales growth rate

代銷

Sales on commission 

銷售數(shù)量

Sales volume

股東權(quán)益增長率

Shareholders’ equity growth ratio

短缺成本

Shortage cost

證券市場線

Security market line(SML)

標準成本

Standard cost

股票股利

Stock dividend

股價最大化

Stock price maximization

股票回購

Stock repurchase

股票分割

Stock split

儲存成本

Storage cost

沉沒成本

Sunk cost

可持續(xù)增長率

Sustainable growth rate

系統(tǒng)風險（市場風險、不可分散風險）

Systematic risk (Market risk/Non-diversifiable risk)

目標資本結(jié)構(gòu)

Target capital structure

時間溢價

Time premium

貨幣的時間價值

Time value of money

固定成本總額

Total fixed cost

標的資產(chǎn)

Underlying assets

包銷

Underwrite

單位銷售價格

Unit sales price

單位變動成本

Unit variable costs

股價上行乘數(shù)

Upstream price multiplier

變動成本率

Variable cost ratio

加權(quán)平均資本成本

Weighted average cost of capital(WACC)

營運資本投資

Working capital investment

在產(chǎn)品

Work-in-progress 

到期收益率法

Yield-to-maturity method(YTM method)