财务管理基础靳磊双语词汇课件.docVIP

章节， 名词（中文）, 名词（英文） 第一章 财务管理总论 1, 财务管理, financial management 1, 资金, fund 1, 金融商品, financial instrument 1, 财务活动, finance activity 1, 筹资管理, financing management 1, 投资管理, investing management 1, 直接投资, direct investment 1, 间接投资, indirect investment 1, 证券投资, securities investment 1, 长期投资, long-term investment (or Noncurrent investment) 1, 短期投资, short-term investment (or temperorary investment) 1, 对内投资, internal investment 1, 对外投资, external investment 1, 利润（股利）分配管理, profit and dividend distribution management 1, 利润最大化, profit maximum 1, 资本利润率（每股利润）最大化, Earnings per share maximum 1, 企业价值, value of the enterprise 1, 财务预测, financial prodiction 1, 财务决策, financial decision 1, 财务预算, financial budget 1, 财务控制, financial control 1, 财务分析, financial analysis 1, 所得税, income tax 1, 流转税, tax on commeodities in circulation 1, 资源税, tax on (natural) resources 1, 财产税, property tax 1, 行为税, tax on economic activities 1, 利率, interest rate 1, 纯利率, the real risk-free rate of interest 1, 通货膨胀附加率, inflation premium 1, 风险附加率, risk premium 第二章 财务管理的价值观念 　, 　, 　 2, 资金的时间价值, time value of money 2, 终值, future value 2, 现值, present value 2, 年金, annuity 2, 预付年金, annuity due 2, 永续年金, indefinte annuity 2, 风险, risk 2, 市场风险, market risk 2, 企业特有风险, unsystematic risk (or company-specific risk) 2, 经营风险, operating risk 2, 财务风险, financial risk 2, 报酬, return 2, 投资报酬率, return on investment (ROI) 2, 无风险报酬率, return on risk free investment 2, 风险报酬率, return on risk investment 2, 期望值, expected rate of return 2, 方差, variance 2, 标准差, standard deviation 2, 标准差系数, coefficient of variance 2, 成本性态分析, cost behavior analysis 2, 本量利分析, cost volume prfoit analysis (CVP analysis) 2, 变动成本, variable cost 2, 固定成本, fixed cost 2, 混合成本, mixed cost 2, 高低点法, high-low method 2, 散布图法, scattered-points graphing method 2, 一元直线回归法, regression analysis method 2, 技术测定法, industrial engineering method 2, 直接分析法, direct analysis 2, 边际贡献, contribution margin 2, 边际贡献率, contribution margin rate 2, 变动成本率, variable cost rate 2, 保本分析, break-even analy