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名词（中文）名词（英文）筹资管理financingmanagement投资管理investingmanagement直接投资directinvestment间接投资indirectinvestment证券投资securitiesinvestment长期投资long-terminvestment(orNoncurrentinvestment)短期投资short-terminvestment(ortemperoraryinvestment)对内投资internalinvestment对外投资externalinvestment利润（股利）分配管理profitanddividenddistributionmanagement利润最大化profitmaximum资本利润率（每股利润）最大化Earningspersharemaximum企业价值valueoftheenterprise财务预测financialprodiction财务决策financialdecision财务预算financialbudget财务控制financialcontrol财务分析financialanalysis所得税incometax流转税taxoncommeoditiesincirculation资源税taxon(natural)resources财产税propertytax行为税taxoneconomicactivities利率interestrate纯利率therealrisk-freerateofinterest通货膨胀附加率inflationpremium风险附加率riskpremium资金的时间价值timevalueofmoney终值futurevalue现值presentvalue年金annuity预付年金annuitydue永续年金indefinteannuity风险risk市场风险marketrisk企业特有风险unsystematicrisk(orcompany-specificrisk)经营风险operatingrisk财务风险financialrisk报酬return投资报酬率returnoninvestment(ROI)无风险报酬率returnonriskfreeinvestment风险报酬率returnonriskinvestment期望值expectedrateofreturn方差variance标准差standarddeviation标准差系数coefficientofvariance成本性态分析costbehavioranalysis本量利分析costvolumeprfoitanalysis(CVPanalysis)变动成本variablecost固定成本fixedcost混合成本mixedcost高低点法high-lowmethod散布图法scattered-pointsgraphingmethod一元直线回归法regressionanalysismethod技术测定法industrialengineeringmethod直接分析法directanalysis边际贡献contributionmargin边际贡献率contributionmarginrate变动成本率variablecostrate保本分析break-evenanalysis保利分析targetprofitanalysis安全边际量safetymargins安全边际额salesrevenueonsafeymargins筹资决策financingdecision吸收直接投资Absoptioninvestment发行股票stockissuance发行债券bondsissuance融资租赁capitallease商业信用commercialtrustorcommercialcredit销售百分比法Percentageonsalesmethod每股价格pricepershare优先股筹资preferredstockfinancing留存收益retainedearnings补偿性余额compensationbalance名义利率nominalrate资本成本costofcapital资本结构capitalstructure资本成本率thecostofcapitalrate综合资本comprehesivecapital边际资本成本marginalcostofcapital经营杠杆operatingleverage财务杠杆financeleverage综合杠杆comprehensiveleverage资本结构的优化optimalcaptialstructure项目投资projectinvestment投资investment现金流量cashflows营业收入operatingrevenue固定资产fixedassets流动资金workingcapital付现成本（或经营成本）operatingcost变动成本variablecost固定成本fixedcost折旧额及摊销额depreciationoramortizationamount现金净流量netcashflows年现金流入量annualcashinflows年现金流出量annualcashoutflows净利润netincome沉落成本sunkcost机会成本opportunitycost净营运资金networkingcapital非贴现指标non-dicountingindex净现值netpresentvalue净现值率therateofnetpresentvalue现值指数presentvalueindex内含报酬率internalrateofreturn投资风险riskofinvestment证券投资investmentinsecurities债券投资debtinvestment股票投资equtiyinvestment组合投资investmentinportfolio基金投资investmentinfunds委托买卖commisssionbusiness债券的价值valueofbonds股票的价值valueofstocks系统性风险systematicrisk市场风险marketrisk利率风险riskofinterestrate购买力风险purchasepowerrisk非系统性风险non-systematicrisk行业风险industrialrisk经营风险operatingrisk违约风险riskondefault货币资金平均持有量precautionarybalancesofcash应收账款accountsreceivable坏账成本bad-debtexpenseorcost信用政策creditpolicy现金折扣cashdiscount存货管理inventorymanagement利润分配profitdistribution股利分配dividenddistribution现金股利cashdividend股票股利stockdividend股利宣告日dividenddeclarationdate股利发放日dividendpaymentdate财务预算financialbudget固定预算fixedbudget弹性预算flexiblebudget增量预算incrementalbudget零基预算currentperiodbudget赤字预算unbalancedbudget现金预算cashbudget定期预算periodicbudget滚动预算rollingbudget销售预算salesbudget生产预算productionbudget预计利润表budgetedincomestatement预计资产负债表budgetedbalancesheet预计现金流量表budgetedstatementofcashflows财务控制financialcontrol价值控制valuationcontrol综合控制comprehensivecontrol责任中心responsibilitycenters成本中心costcenter利润中心profitcenter投资中心investmentcenter投资报酬率returnoninvestment(ROI)剩余收益residualvalue经济增加值economicvalueadded内部转移价格transferpricing市场价格marketbasedtransferprices协商价格negotiatedtransferprices双重价格thedualtransferpricing以“成本”做为内部转移价格costbasedtransferprices标准成本法standardcosting标准变动成本standardvariablecost标准固定成本standardfixedcost差异分析varianceanalysis有利差异favorablevariance不利差异unfavorablevariance财务指标分析financialindexanalysis财务报表分析financialstatementanalysis偿债能力debtsolvencycapacity营运能力operatingcapacity盈利能力profitability现金流cashflow比率分析法ratioanalysis效率比率efficiencyratios结构比率thestructuralratios相关比率relevantrations流动比率currentratio流动资产currentassets货币资金curencyandfund(orcashanditsequivalent)短期投资short-terminvestment(ortemporaryinvestment)应收票据notesreceivable应收账款accountreceivable预付账款accountinadvance其他应收款otherreceivables存货inventory待摊费用prepaidexpense一年内到期的长期债权投资investmentinbondsextinguishedinthecurrentyear长期投资long-terminvestment固定资产fixed(orplant)assets固定资产原价originalcostoffixedassets累计折旧accumulateddepreciation固定资产净值netbookvalueoffixedassets固定资产清理disposaloffixedassets固定资产减值损失fixedassetimpairmentloss在建工程constructioninprocess无形资产及其他资产intangiblesandotherassets递延资产deferredassets长期待摊费用long-termprepaidexpense其他长期资产otherlong-termassets流动负债currentliablities短期借款short-termbankloan应付票据notepayable应付账款accountpayable预收账款unearnedrevenue其他应付款otherpayables应付工资salariespayable应付福利费wefarefundspayable应交税金taxpayable其他应交款otherpayables预提费用allownceforexpenses一年内到期的长期负债long-termliabilityexpiredinthecurrentyear其他流动负债othercurrentliablities长期负债long-termornoncurrentliablities长期借款long-termbankloan应付债券bondspayable其他长期负债otherlong-termliabilities所有者权益owner'sequity实收资