ACCA财务管理英语.docVIP

ACCA财务管理英语 来源： 马梦珊的日志 sole propsietorship?独资企业partnership?合伙企业corporate finance?公司财务corporate?公司closely held?私下公司public company?公众公司goldman sachs?高盛银行pension fund?养老基金insurance company?保险公司board of director?董事会separation of ownership and management?所有权与管理权的分离limited liability?有限责任articles of incorporation?公司章程real asset?实物资产financial asset?金融资产security?证券financial market?金融市场capital market?资本市场money market?货币市场investment decision?投资决策 capital budgeting decision?资本预算决策financing decision?融资决策financial manager?财务经理treasurer?司库controller?总会计师cfo?首席财务官principal-agent problem?委托代理问题principal?委托人agent?代理人agency cost?代理成本information asymmetry?信息不对称signal?信号efficient markets hypothesis?有效市场假说present value?现值discount factor?贴现因子rate of return?收益率discount rate?贴现率hurdle rate?门坎比率opportunity cost of capital?资本机会成本net present value?净现值 cash outflow?现金支出net present value rule?净现值法则rate-of-return rule?收益率法则profit maximization?利润最大化doing well?经营盈利doing good?经营造益salomon brothers?所罗门兄弟公司term stucture of interest rate?利率期限结构annuity?年金perpetuity?永久年金annuity factor?年金因子annuity due?即期年金future value?终值conmpound interest?复利simple interest?单利continuously compounded rate?连续复利率consumer price index (cpi)?消费物价指数current dollar?当期货币nominal dollar?名义货币constant dollar?不变货币 real dollar?实际货币real rate of return?实际收益率inflation rate?通货膨胀率principal?本金deflation?滞胀yield to maturity?到期收益率market capitalization rate?市场资本化率dividend yield?红利收益率cost of equity capital?权益资本成本payout ratio?红利发放率earnings per share (eps)?每股收益return on equity (roe)?权益收益率discount cash flow?贴现现金流growth stock?成长股income stock?绩优股present value of growth opportunity (pvgo)?成长机会的现值price-earnings ratio (p/e)?市盈率free cash flow (fcf)?自由现金流量book rate of return?账面收益率capital investment?资本投资 operating expense?经营费用payback period?回收期discounted-payback rule?贴现回收期法则discounted-cash-flow rate of return?贴现现金流量的收益率internal rate of return (irr)?内部收益率lending?贷出borrowing?借入