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工程经济学名词术语表Acceleratedcostrecoverysystem(ACRS)加速成本回收法ADS(alternativedepreciationsystem)替换折旧法Accountant’sanalysiscontrastedwitheconomist’s会计人员的分析与经济学家分析的差异After-taxcashflow:税后现金流量usingdouble-declining-balancedepreciation使用双倍余额递减折旧法usingmodifiedacceleratedcostrecoverysystem使用修正后的加速成本回收法usingstraight-linedepreciation使用直线折旧法usingsum-of-the-years’-digitsdepreciation使用年数总和折旧法Algeria,pricechanges阿尔及利亚，价格变化Alternativedepreciationsyetem替换折旧法Alternatives:备选方案commonunitofmeasurement相同的计量单位indecisionanalysis在决策分析中differentialconsequences差别分析independentalternatives独立方案orderingof排序Amortization,seedepreciation分派，参见折旧Annual-costanalysis费用年值分析Annual-costformula费用年值公式Annual-costmethod,seeAnnual-worthmethod费用年值法，参见年值法Annual-costmethod年值法andincrementalanalysis与增量分析perpetuallivedinvestments与单独分析Banks:银行useofcontinuouscompounding连续复利的利用useofinternalrateofreturnmethod内部收益率法的使用Belarus,pricechangesBelarus,价格变化Belarus/costratiomethod收益/成本比法cost-effectiveness成本-效果分析equalinitialinvestments相等的初始投资formulas公式andincrementalanalysis与增量分析andindividualanalysis与单独分析relationtopresent-worthmethod与现值分析法ruleofdelta增量（△）法则servicelives服务寿命（服役寿命）zerosintheratio零比值Benefitminuscostmethod收益费用差法Bergman,DietrichR迪特里希.R.伯格曼Bergman’srule伯格曼规则Bonds:债券rateofreturn收益率valuation估价Bookvalue账面价值Brackets,incometax税极，所得税Brainstorming集思广益法Brazil,pricechange巴西，价格变化Break-evenanalysis盈亏平衡分析Budgeting预算Businessincome营业收益（企业收益）taxbrackets税级Cable,Jamesk詹姆斯.K.凯布尔Capital,definitionof资本，有关定义Capitalbudgeting资本预算definition定义independentandmutuallyexclusiveprojects独立与互斥项目independentprojects独立项目interdependentprojects互相依存的项目Capitalexpenditures资本支出Capitalgain资本收益Capitalrationing资本约束，参见资本预算Capitalrecoveryfactor资金回收系数tables表Capitalizedcost资本化成本Cashflows:现金流量definitionof定义anddepreciation现金流量与折旧effectofviewpoint着眼点的影响andequivalence现金流量与等值gradients梯度graphicalconventions图表规则incremental增量multipleratesofreturn多解的收益率Certainty,definition确定性，定义Challengerassets挑战者资产Coefficientofvariation变差系数Collateral抵押品Compoundamountfactor:复利终值系数seriesformula(等额)序列公式single—paymentformula一次支付公式tables表Compoundinterests复利continuous连续复利definitionof定义formulas公式tables表Consequences：效果commonunitofmeasurement共同的计量单位indecisionanalysis在决策分析中end-of-periodconvention期末惯例Constant-dollardiscountrate不变美元折现率ConsumerPriceIndex(CPI)消费价格指数Consumptionforgone，andinvestmentmeasurement放弃消费和投资测度Continuouscompounding连续复利计算Convention，end-of-period惯例，期末Conventions，graphical图表，规则Cost-benefitratiomethod成本－收益比法Cost-effectiveness：成本－收益分析andbenefit/costratio与收益/成本比ofmultiplealternatives多方案的选择costofcapital资本成本Opportunitycostofcapital资本的机会成本Costs，periodic费用，周期Costs，sunk成本，沉没Costs，treatmentasdisbenefit费用，当做负收益处理CPI消费价格指数Criterionfordecisions决策准则Criterion,with/without准则，有/无Current-dollardiscountrate现时美金折现率DDB双倍余额递Debtfinancing赤字财政Decisionanalysis决策分析accountant’sapproach会计的处理方法alternatives备选方案commonunitofmeasurement共同的计量单位criteria准则depreciation折旧differentialconsequence差别效应inflationeffecton通货膨胀影响manager’sapproach经理的处理方法procedure程序sunkcost沉没成本systemsanalysis系统分析viewpoint着眼点with/withoutcriterion有/无准则Deductions,incometax扣减，所得税Defenderassets防御者资产Deferredinvestments延期投资Deflation通货紧缩Densityfunction密度函数Depreciation折旧acceleratedcostrecoverysystem（ACRS）加速成本回收法after-taxcashflows税后现金流量double-declining-balance双倍余额递减法modifiedacceleratedcostrecoverysystem(MACRS)修正后的加速成本回收法straight-line直线折旧sum-of-the-years’-digits年数总和法Descartes’ruleofsigns笛卡尔的符号规则Differentialconsequences差别效应Disbenefits负收益Discountrate折现率Opportunitycostofcapital资本的机会成本Discounting折现Dividend红利，股息Double-declining-balancedepreciation双倍余额递减折旧after-taxcashflows税后现金流Economiclife经济寿命EconomicRecoveryTaxActof19811981年经济复苏税法Economics,welfare经济学，福利Economist’sanalysiscontrastedwithaccount’s经济学家的分析与会计分析的对比Effectiveinterestrate实际利率Efficiencyofcapitalcriteria资金效率型指标Equalinitialinvestments相等的初始投资andbenefit/costratiomethod与收益/成本比法andinternalratereturnmethod与内部收益率法Equalservicelives相等的服务寿命Equityfinancing售股融资Equivalence等值Equivalentuniformannualcostmethod等额不变的年费用法EUACmethod等额不变的年费用法Evaluationindecisionanalysis在决策分析中的评价Expectedvalue期望值Externalinterestrate外部利率Externalrateofreturn外部收益率Externalities外部效果Financialcostofcapital资金的财务成本Financingcosts融资成本Fisher’sintersection费希尔相交FloodControlActofJune,22,1936,1932年6月22日的防洪法Foreigncountries外国incometaxes所得税pricechanges价格变化Formulas公式annualcost费用年值benefit/costratio收益/成本比capitalrecoveryfactor资金回收系数compoundamountfactor,series复利终值系数，等额序列compoundamountfactor,singlepayment复利终值系数，一次支付compoundinterest复利continuouscompoundingfactors连续复利计算系数effectiveinterestrate实际利率gradientcashflows梯度现金流量internalrateofreturn内部收益率nominalinterestrate名义利率present–worthfactor,singlepayment现值系数，一次支付present-worthfactor,uniformseries现值系数，等额序列presentworth,incrementanalysis现值，增量分析simpleinterest单利sinkingfundfactor偿债基金系数Futureworth终值Generaldepreciationsystem(GDS)普通折旧法GNP(GrossNationalProduct)国民生产总值Governmentagencies’useofbenefit/costratiomethod政府机构收益/成本比法的应用Gradientcashflows梯度现金流formulas公式GrossNationalProduct(GNP)国民生产总值Haley,C.W.C．W．黑利Hungary,pricechanges匈牙利，价格变化Income,seeBusinessincome;Personalincome收益，参见营业收益；个人收益Income,tax