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融资租赁 Financial lease/Capital lease 财务估价 Financial valuation 完工产品 Finished goods 固定预算 Fixed budget 弹性预算 Flexible budget 浮动利率 Floating interest rate 浮动优惠利率 Floating prime interest rate 债务现金流量 Free cash flows of creditors 股权现金流量 Free cash flows of equity 实体现金流量 Free cash flows of firm 复利终值系数 FV interest factor 预付年金终值系数 FV interest factor of annuity due 终值 Future value(FV) 管理费用 General and administrative expense 持续经营价值 Going concern value 毛租赁 Gross lease 营业现金毛流量 Gross operating cash flows 套期保值原理 Hedging principle 间接成本 Indirect cost 通货膨胀率 Inflation rate 利息保障倍数 Interest coverage ratio 税后利息率 Interest rate after tax 内含增长率 Internal growth rate 内部转移价格 Internal transfer price 内在市销率 Intrinsic sales multiplier 内在价值 Intrinsic value 存货周转次数 Inventory turnover 存货周转天数 Inventory turnover days 投资中心 Investment center 内含报酬率法 Internal rate of return(IRR) 非相关成本 Irrelevant cost 发行价格 Issuance price 租赁期 Lease term 租赁资产 Leasehold property 承租人 Lessee 出租人 Lessor 杠杆贡献率 Leverage contributing ratio 杠杆租赁 Leverage lease 清算价值 Liquidation value 短期偿债能力比率 Liquidity ratios 长期债券 Long-term bond 制造费用预算 Manufacturing overhead budget 边际贡献率 Marginal contribution ratio 市场组合 Market portfolio 市场价格 Market price 市价稀释 Market price dilution 市场风险溢价 Market risk premium 债券到期日 Maturity date 市场增加值 Market value added(MAV) 最大最小法 Maximin method 企业价值最大化 Maximization of firm’s value 股东财富最大化 Maximization of shareholders’ wealth 混合成本 Mixed cost 互斥项目 Mutually exclusive projects/events 流通债券 Negotiable bond 净财务杠杆 Net financial leverage 净租赁 Net lease 营业现金净流量 Net operating cash flows 销售净利率 Net profit margin 净现值法 NPV method 净现值 Net present value(NPV) 经营租赁 Operating lease 经营杠杆 Operating leverage 机会成本 Opportunity cost 期权价值 Option value 订货提前期 Order lead time 订货成本 Ordering cost 普通年金（后付年金） Ordinary annuity 债券面值 Par value/Face value 回收期法 Payback period method 股利支付日 Payment date 经营资产销售百分比 Percentage of operating assets to sales 经营负债销售百分比 Percentage of operating liabilities to sales 销售百分比法 Percentage-of-sales method 期间成本 Period cost 定期预算 Periodic budget 永久债券 Perpetual bond 永续年金 Perpetuity 优先股 Preferred stock 现值指数 Present value index 产品成本预算 Product cost budget 生产预算 Production budget 生产成本 Production cost 制造费用 Production overhead 利润中心 Profit center 利润最大化 Profit maximization 项目特有风险 Project-specific risk 公开增发 Public offering 复利现值系数 PV interest factor 预付年金现值系数 PV interest factor of annuity due 现值 Present value(PV) 速动比率 Quick ratio 股权登记日 Record date 共同年限法 Replacement chain (common life) approach 必要报酬率 Required rate of return 剩余股利政策 Residual dividend policy 剩余权益收益 Residual equity income 剩余净金融支出 Residual net financial expenditure 剩余经营收益 Residual operating income 责任中心 Responsibility center 利润留存率 Retention ratio 权益净利率 Return on equity 投资报酬率 Return on investment 收入中心 Revenue center 无风险利率 Risk-free interest rate 无风险报酬率 Risk-free rate of return 安全边际率 Safety margin ratio 销售预算 Sales budget 销售费用 Sales expense 销售预测 Sales forecast 销售增长率 Sales growth rate 代销 Sales on commission 销售数量 Sales volume 股东权益增长率 Shareholders’ equity growth ratio 短缺成本 Shortage cost 证券市场线 Security market line(SML) 标准成本 Standard cost 股票股利 Stock dividend 股价最大化 Stock price maximization 股票回购 Stock repurchase 股票分割 Stock split 储存成本 Storage cost 沉没成本 Sunk cost 可持续增长率 Sustainable growth rate 系统风险（市场风险、不可分散风险） Systematic risk (Market risk/Non-diversifiable risk) 目标资本结构 Target capital structure 时间溢价 Time premium 货币的时间价值 Time value of money 固定成本总额 Total fixed cost 标的资产 Underlying assets 包销 Underwrite 单位销售价格 Unit sales price 单位变动成本 Unit variable costs 股价上行乘数 Upstream price multiplier 变动成本率 Variable cost ratio 加权平均资本成本 Weighted average cost of capital(WACC) 营运资本投资 Working capital investment 在产品 Work-in-progress 到期收益率法 Yield-to-maturity method(YTM method) 公司战略与风险管理 低增长—强竞争地位的“现金牛”业务 “Cash cow” position : slow growth - high competitiveness 低增长—弱竞争地位的“瘦狗”业务 “Dog” position : slow growth - low competitiveness 高增长—低竞争地位的“问题”业务 “Question mark” position : high growth - low competitiveness 高增长—强竞争地位的“明星”业务 “Star” position : high growth - high competitiveness 放弃战略 Abandon strategy 竞争环境分析 Analysis of competitive environment 竞争对手分析 Analysis of competitors 企业能力分析 Analysis of corporate competencies and capabilities 企业资源分析 Analysis of corporate resources 宏观环境分析 Analysis of macro-environment 市场需求分析 Analysis of market demand 分析型战略 Analytical strategy 审计委员会 Audit committee 平衡计分卡 Balanced scorecard 基准分析 Benchmarking analysis 蓝海战略 Blue Ocean strategy 波士顿矩阵 Boston matrix 业务单位战略（竞争战略） Business (Competitive) strategy 经营目标 Business objectives 运营风险 Business risk 业务单元 Business unit 事业部制组织结构 Business unit organization structure 战略变革 Change management in strategy 内部信息传递 Communication of internal information 全面风险管理 Comprehensive risk management 收缩战略 Contraction strategy 控制活动 Control activities 控制环境 Control environment 公司治理 Corporate governance 总体战略 Corporate strategy 成本领先战略 Cost leadership strategy 惩治成本 Cost of punishment 损失成本 Cost of total loss 风险管理成本与效益 Costs and benefits of risk management 信用风险 Credit risk 文化与绩效 Culture and performance 客户细分或市场细分事业部制结构 Customer segmentation/Market segmentation business structure 消费动机 Customer’s motivation 负债和杠杆作用 Debt and gearing 扁平型结构 Decentralized structure 决策支持系统 Decision support system 防御型战略 Defensive strategy 制定风险管理策略 Development of risk management strategy 发展战略 Development strategy 钻石模型 Diamond model 差异化战略 Differentiation strategy 直接投资 Direct investment 多元化并购 Diversified merger and acquisition 多种经营战略 Diversified strategy 垄断优势理论 Dominance advantage theory 每股盈余或市净率 Earnings per share or price to book ratio 效率 Efficiency |
