公司理财罗斯专业词汇整理.pptx

Investment decision: 投资决策 Financing decision: 筹资决策 Capital budegting decision: 资本预算决策 Tangible assets: 有形资产 Intangible assets: 无形资产 Debt financing: 债务资金、债务筹资 Equity financing: 权益资金、权益筹资 Capital structure: 资本结构 Corporation: 公司 Stockholder/shareholder: 股东 financial statements:财务报表 Shareholders: 股东 Stakeholders: 利益相关者 Profit maximization: 利润最大化 Principal：委托人 Agency problem: 代理问题 Creditor: 债权人 Takeover: 接管 Financial institutions: 金融机构 Financial system: 金融系统 Intermediary:中介 Real assets: 实物资产 Stock market: 股票市场 Primary market: 初级市场 Secondary market: 二级市场 Bond market: 债券市场 Capital market: 资本市场 Money market: 货币市场 Options: 期权 Derivatives: 衍生金融工具 Risk-averse: 风险厌恶型 Risk-tolerant: 风险容忍型 Cost of capital: 资本成本 Superior rate of return: 超额收益率 Expected rate of return: 期望收益率 Opportunity cost: 机会成本 Corporate bond: 公司债 Future value: 终值、未来价值 Compound interest: 复利 Simple interest: 单利 Present value: 现值 Discounted cash flow: 折现现金流 Discounted rate: 折现率、贴现率 Discounted factor: 折现系数;Multiple cash flow: 多重现金流 Installment: 分期付款 Deposit: 存款 Annuity: 年金 Perpetuity: 永续年金 Annuity due: 预付年金 Delayed perpetuity: 递延永续年金 Ordinary annuity:普通年金 Deferred annuity:递延年金 Inflation: 通货膨胀 consumer price index (CPI): 消费者物价指数 Nominal interest rate: 名义利率 Real interest rate: 实际利率 Net present value: 净现值 Opportunity cost of capital: 资金的机会成本 Mutually exclusive projects: 互斥项目 Payback period: 投资回收期 Internal rate of return (IRR): 内含报酬率 Capital rationing: 资本限额、资本约束 Soft rationing: 资本的软约束 Hard rationing: 资本的硬约束 profitability index: 盈利能力指数 Incremental cash flows: 增量现金流量 Sunk cost: 沉没成本 Working capital: 营运资本 Capital investment: 资本投资 Investment in working capital: 营运资本投资 Cash flow from operations: 营业现金流量、经营活动所产生的现金流量 Cash expenses: 付现成本 After-tax profit: 税后净利润 Tax shield: 税盾效应 Straight-line depreciation: 直线折旧法 Modified accelerated cost recovery system (MACRS): 修正的加速成本收回制度 Salvage value: 残值 Percentage return: 收益率 Dividend yield: 股利收益率 Capital gain: 资本利得 Capital loss: 资本损失 Real rate of return: 实际收益率 Nominal rate of return: