财务管理主要名词英汉对照索引.doc

财务管理主要名词英汉对照索引Abandonment value,弃置价值Accelerated Cost Recoery System (ACRS),加速成本回收制Accounting beta method,会计系数法Accounting rate of return (ARR),会计收益率Accounts payable,应付帐款Accounts receivable,应收帐款 factoring,贷款保收，应收款让售 pledging,抵押Accruals,应计项目Actuarial rate of return,保险收益率Adjusted present value (APV),经调整的现值Agency theory,代理理论Aging schedule,期龄表Amertization,摊销Annual report,年度报表Annuity,年金 annuity due,即付年金Arbitrage pricing theory (APT),套利定价理论Arrearage,欠款Assignment,转让、分配、委托Average collection period,平均收款期Balance sheet,资产负债表Bank loan,银行贷款Bankruptcy,破产 informal procedure,非正式程序 liquidation,清理、清算 priority of claims,优先权益Baumol model,鲍曼模型Beta coefficient,系数Bird-in-the-hand theory,在手之鸟理论Black-Schloes Option Pricing Model(OPM),布雷克-期考恩期权定价模型Blanket lien,总留置权Bond portfolio risk,债券组合风险Bond ratings,债券评级Bond refunding,债券调换Bond valuation,债券评价Bond yield to call,债券赎回收益Bond yield to maturity债券到期收益Bonds,债券 call provision,回购条款 debenture,信用债券 floation rates,浮动利率 floation cost,发行成本 income,收入 indenture,契约 indexed,指数化 junk,垃圾债券 mortgage,抵押 redeemable at par,可按票面值偿还 restrictive covenants,约束性条款 sinking fund,偿债基金 subordinated debenture,次级信用债券 zero coupon,零息票 Breakeven analysis,盈亏临界点或平衡点分析 business risk,商业或营业风险Call premium,赎回溢价,买入溢价Capital Asset Pricing Model (CAPM),资本资产定价模型 capital market line,资本市场线 market risk primium,市场风险报酬 riskless rate,无风险利率 security market line,证券市场线Capital budgeting,资本预算 beta risk,风险 capital rationing,资本合理分配（配置） cash flow estimation,现金流量估计 certainty equivalents,确定等值 equity residual method,股本剩余法 inflation adjustments,通货膨胀调整 internal rate of return(IRR)内部收益率 market risk,市场风险Monet Carlo simulation,蒙特卡罗模拟分析 multiple IRRs,多元内部收益率 net present value(NPV)净现值 nonconstant capital costs,非固定资本成本 NPV profiles,NPV曲线 optimal capital budget,最优资本预算 payback,回收期 profitablity index,获利能力指数 reinvestment assumtion,再投资率假设 replacement decision,更新决策 risk-adjusted discount rates,风险调整折现率 risk analysis,风险分析 scenario analysis,方案分析 sensitivity analysis敏感度分析 unequal lives,不等年限Capital components,资本要素Capital intensity,资本密度Capital market line,资本市场线Capital structure,资本结构 agency costs,代理成本 asymmertric information theory,不对称消息理论 finacial distress costs,财务拮据成本 Miller model米勒模型 Modigliani-Miller model,莫迪格莱尼-米勒模型 net income theory,净收入理论 net operating income theory,净经营收入理论 tradeoff model,权衡模型 traditional theory,传统理论Cash flow cycle,现金流量周期Cash management,现金管理 cash budget,现金预算 computer simulation,计算机模拟 concentration banking,现金银行集中管理 disbursement control,现金支付控制 lockboxes,销箱法 matching cost and benefit,成本和收益配比 Miller-Orr model,米勒-奥罗模型 pre-authorized debit,事先核定记帐法 target cash balance,目标现金金额Characteristic line,特征线Clientele effect,股本构成效应Coefficient of variation,变动系数Commercial bank loan,商业银行信贷Commercial paper,商业票据Common life, or replacement chain,共同年限，或更新系列Common size analysis,同型(百分率)分析Common stock,普通股 going public,股份公众化 listing,挂牌，上市 preemptive right,优先认购权 primary market,一级市场 rights offerings,发行认股权 secondary market,二级市场Company-specific risk,公司特定风险Compensating balances,补偿性余额Compensating plans,补偿计划Constant growth model,固定增长模型Constant growth stock,固定增长股票Continuous compouding and discountiing,连续复利和贴现Continuous distribution,连续分布Convertibles,可转换证券Correlation coefficicent,相关系数Cost of capital,资本成本 bond yield plus risk premium,债券收益风险报酬 capital components,资本要素 CAPM approach,CAPM方法 debt,债务、负债 deferred taxes,递延税 depreciation-generated funds,折旧基金 equity,股本、企业自有资本、股本权益 investment opportunity schedule,投资机会表 marginal cost of capital schedule,资本边际成本表 preferred stock,优先股 weighted average cost of capital(WACC),加权平均资本成本Covariance,协方差Coverage ratio,偿债能力比率Credit instruments,信用工具 bankers acceptance,银行承兑 commercial draft,商业汇票 conditional sales contract,附条件的售货合同 open account,贸易帐户、往来帐户promissory note,本票、期票 sight draft,即期汇票 time draft,远期汇票Credit plicy,信用政策Credit reporting agencies,信用报告代理人Credit scoring system,信用评分制Current ratio,流动比率Days sales outstanding,销售未收款期Decision tree analysis,决策树风析Default risk,拖欠或违约风险Depreciable basis,应计折旧基础Discounted cash flow analysis,现金流量折现分析Discriminant function,判别函数Diversifiable risk,可分散、可消除风险Divestitures,分离Divident policy,股利政策 constant payout ratio,固定股利发放率 constant, or steadily increasing divident,固定或稳定增长的股利 declaration date,公告日期 ex-divident date,除息日 holder - of - record date,股票持有人登记日 information content(or signaling) hypothesis,信息内涵(或信号)假设 irrelevance theory,无关理论 low regular divident plus extra,固定低股利加额外分红 payment date,发放日 redidual policy,剩余股利政策 tax differential theory,税差理论Divident reinvestment plans,股利再投资计划Du Pont system of financial analysis,杜邦财务分析体系Earning per share (EPS),每股收益 full diluted完全权益稀释 primary,每股基本收益 simple,每股单纯收益Ecomomic ordering quantity (EPQ)经济订货批量Effective annual rate,实际年利率Efficient frontier,有效边界Efficient Market Hypothesis,有效市场假设Efficient portfolio,有效投资组合Employee purchase plans,雇员购股计划Equity multiplier,权益乘数Equity portfolio risk,股本组合风险Equity residual method,股本剩余理论Equivalent annual annuity method,等值年金法Eurobond,欧洲债券Exchange rate.汇率Exercise price,行使价Expected rate of return,期望收益率Financial forcasting,财务预测 percentage of sales method,销售百分率法Financial lease,财务租赁Financial leverage,财务杠杆Financial statement,财务报表Financial policies,财务政策 aggressive approach,激进方法 conservative approach,保守方法 maturity matching,到期配合Future value,将来值Futures,期货 commodity,商品 contract,合同、合约 hedging,套期Global market portfolio,全球市场投资组合Gordon model,戈登模型Holding company,控股公司Hostile takeover,恶意兼并Immunization,免除风险 duration,持续期Rebalanced bond portfolios,重新平衡后的债券组合Income statement,收益表Incremental analysis,增量分析Indifference curve,无差异曲线Interest rates,利息率 pure rate,纯利率 real rate,实际利率Inventory,存货 carrying costs,库存成本 FIFO先进先出法 LIFO后进先出法 ordering costs,订货成本 order point,订货点 quantity discount,数量折扣 safety stock,安全存货 specific identification,个别鉴定法Investment banking,投资银行 competitive bid,竞争性投标 negotiated deal,协商交易 offering price,开盘价，要价 selling group,推销集团 underwriting syndicate,联合认购 unsyndicated stock offering,非联合股票发行Investment tax credit (ITC),投资税减免Joint venture,合资Lease financing,租赁筹资 financial (or capital) leases,财务(或资本性)租赁 leasee,承租人 leasor,出租人 leveraged lease,杠杆式租赁 operating lease,经营租赁Leverage buyout,举债(杠杆式)收购Line of credit,信贷限额Liquidity,流动性Liquidation,清算Long-term debt,长期负债 amortization,摊销 floating rate bond,浮动利率债券 income bond,收益债券 mortgage bond,抵押债券 secured,有担保的 term loan,银行贷款warrants,认购权Marketable security,有价证券Mean-variance paradox,均值-方差悖论Mergers,兼并 accounting treatment,会计处理 congeneric,同属兼并 conglomerate,综合性企业集团 diversification,多样化经营 horizontal,横向兼并 synergy,协同效应 tender offer,股权收购 vertical,纵向兼并Multiple discriminant anslysis,多元判断分析Net working capital,净营运资本Norminal yield,名义收益Nondiversifiable risk,不可分散风险Nonnormal capital priojects,非正常资本项目Operating leverage,经营杠杆Opportunity cost principle,机会成本原理Optimal capital budget,最优资本预算Options,选择权、期权 call,买权 put,卖权Payment pattern approach,支付方式法Pension plan management,退休金计划管理 actuarial rate of return,保险收益率 defined benefit plan,确定退休金计划 defined contribution plan,确定退休金拨付计划 performance measurement,经营成果衡量 portability,可携性 profit sharing plan,分红制退休金 tapping assets,退休金