实际已实现报酬率

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1、GlossaryAActual/realizedrateofreturn实际/已实现报酬率Agencyproblem代理问题Agingschedule帐龄分析表Amortization摊销Amortizedloans分期偿还贷款Annualpercentagerate年利率Annualreport年报Annuity年金Annuitydue预付年金Asymmetricinformation信息不对称BBalancesheet资产负债表Behaviorfinance行为金融Betacoefficientb系数Bonds债券Businessrisk经营风险CCallpr

2、ovision赎回条款Cannibalization价值转移CapitalAssetPricingModel资本资产定价模型Capitalgain资本利得Capitalmarkets资本市场Capitalstructure资本结构Cashbudget现金预算Cashconversioncycle现金周转期Cashdiscount现金折扣Cashflow现金流Clienteleeffect追随者效应Closely-heldcorporations私人持股公司Coefficientofvariation变异系数Collectionpolicy收账政策Commercia

3、lpaper商业票据Commonequity普通股权益Commonstock普通股Commonstockholders’equity普通股股东权益Compensatingbalances补偿性余额Compoundinterestrate复利Consol永续公债Constantgrowthmodel持续增长模型Convertiblebonds可转换债券Corporate(within-firm)risk公司（企业内部）风险Corporatebonds公司债券Corporatevaluemodel公司估价模型Correlationcoefficient相关系数Cost

4、ofcapital资本成本Couponinterestrate票面利率Couponpayment票面利息Creditperiod信用期间Creditpolicy信用政策Creditstandards信用标准Creditterms信用条款Crossoverrate交叉率Cumulativepreferredstock累积优先股DDebenture信用债券Debenturebonds信用债券Decisiontree决策树Declarationdate股利公告日Defaultrisk违约风险Discountbonds折价债券Diversifiablerisk可分散风险D

5、ividendirrelevancetheory股利无关理论Dividendpolicy股利政策Dividendyield股利收益率EEarningspershare每股收益Economicvalueadded经济附加值Effectiveannualrate实际年利率EfficientMarketHypothesis有效市场假说Eurobonds欧洲债券Exchangeraterisk汇率风险Executivestockoption经理股票期权Expectedrateofreturn预期报酬率Externalities外部性FFinancialintermedia

6、ries金融中介Financialleverage财务杠杆Financialrisk财务风险Floatingratebonds浮动利率债券Foreignbonds外国债券Freecashflow自由现金流Futurevalue终值GGoingpublic公开上市HHurdlerate最低报酬率IIncomebonds收益债券Incomereport收益表Incrementalcashflow增量现金流Indexed(purchasingpower)bonds指数化（购买力）债券Informationcontent(signaling)hypothesis信息含量（

7、信号）假说Initialpublicoffering首次公开发行股票Installmentloans分期偿还贷款Interestrate利率Internalrateofreturn内含报酬率Intrinsicvalue内在价值JJunkbonds垃圾债券LLeverage杠杆Lineofcredit信用额度Low-regular-dividend-plus-extra低正常股利加额外股利MMarginalinvestor边际投资者Marketequilibrium市场均衡Marketportfolio市场投资组合Marketrisk市场风险Marketriskpr

8、emium