财务管理(双语) 期末复习重点.doc

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1、Additionalpaid-incapital附加实缴资本Agencyproblems代理问题Annuity年金Annuitydue先付年金Annuityfactor年金现值系数Authorizedsharecapital法定股木Averagetaxrate平匈税率Balancesheet资产负债表Bond债券Bookvalues账询价值Callablebond可離回债券Capitalassetpricingmodel诳木诳产定型模型Capitalbudgeting资本预算Capitalbudge

2、tingdecision诳本预算决策Capitalgain资木利得Capitalmarkets资本市场capitalrationing资本限额Capitalstructure资本结构Cashdividend现金股利commonslock普通股Commonstockholders普通股持有者CompanycostofCapital企业资木成木Compoundinterest复利Controller会计主管Convertiblebond可转换债券Costofcapital资本成本coupon息票coup

3、onrale息票率creditrisk信用风险Cumulativevoting累积投票权currentyield当期收益率Defaultpremium违约费用defaultrisk违约风险discountcash-flow贴现现金流Discountfactor贴现系数Discountrate贴现率Discountedcash-flow(DCF)现金流折现法Dividendyield股利收益率dividenddiscountmodel股利贴现模型Dividend-payoutratio股息支付率Eff

4、ectiveannualinterestrate实际年利率Efficientmarket有效市场Equivalentannualannuity等额年金Eurodollars欧洲美元Ex-dividend除息Financialassets金融资产Financialinstitutions金融机构Financialinicmicdiary金融媒介Financingdecision筹资决策Fixed-incomemarket固定收益证券市场Financialmarket金融市场Financialdefic

5、it财务赤字Floating-ralepreferred管理浮动汇率Fundeddebt长期债务Futurevalue终值facevalue面值Fundamcnialanalysts基本面分析师Forgetsunkcosts沉没成本GAAP通用会计原则Incomestatement损益表Inflation通货膨胀Intlationrate通货膨胀率Informationcontentofdividends股利的信息含量interestrate利率interestraterisk利率风险inicnia

6、lrateofreturn内含报酬率Internallygeneratedfunds内部资金Invcstnicnidecision投资决策investmentgrade投资级别investmenttiming投资时期IPO初始公开发行Issuedandoutstandingshares己发行股票Junkbond垃圾债券Limitedliability有限责任Liquidity变现能力liquidationvalue清算价值Majorityvoting多数表决投票制度Marginaltaxrate边际

7、税率Marketindexes市场指数Marketportfolioib场组介Marketriskpremium市场风险溢价Marketvalue市场价值market-valuebalancesheel市值资产负债表Maturitypremium到期风险溢价Measuringrisk风险衡量Monkeymarkets货币山场multiplecashflows多重现金流Mutualfunds共同基金Mutuallyexclusiveproject斥项11Netpresentvalue净现tff.Net

8、workingcapital净莒资金Networth净值Nominalinterestrate名义利率Opportunitycost机会成木Parvalue面值paybackperiod投资回收期Payoutratio派息L匕率Pensionfund养老金Percentagecapitalgain资木利得收益率Percentagerates(APRs)h分比率Pcrccniagcrclurn股栗收益率Perpetuity永续年金Plowback射存收益率Portfol