Investmentdecision:投资决策Financingdecision:筹资决策Capitalbudegtingdecision:资本预算决策Tangibleassets:有形资产Intangibleassets:无形资产Debtfinancing:债务资金、债务筹资Equityfinancing:权益资金、权益筹资Capitalstructure:资本结构Corporation:公司Stockholder/shareholder:股东financialstatements:财务报表Shareholders:股东Stakeholders:利益相关者Profitmaximization:利润最大化Principal：委托人Agencyproblem:代理问题Creditor:债权人Takeover:接管Financialinstitutions:金融机构Financialsystem:金融系统Intermediary:中介Realassets:实物资产Stockmarket:股票市场Primarymarket:初级市场Secondarymarket:二级市场Bondmarket:债券市场Capitalmarket:资本市场Moneymarket: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Costofcapital:资本成本Superiorrateofreturn:超额收益率Expectedrateofreturn:期望收益率Opportunitycost:机会成本Corporatebond:公司债Futurevalue:终值、未来价值Compoundinterest:复利Simpleinterest:单利Presentvalue:现值Discountedcashflow:折现现金流Discountedrate:折现率、贴现率Discountedfactor:折现系数Multiplecashflow:多重现金流Installment:分期付款Deposit:存款Annuity:年金Perpetuity:永续年金Annuitydue:预付年金Delayedperpetuity:递延永续年金Ordinaryannuity:普通年金Deferredannuity:递延年金Inflation:通货膨胀consumerpriceindex(CPI):消费者物价指数Nominalinterestrate:名义利率Realinterestrate:实际利率Netpresentvalue:净现值Opportunitycostofcapital:资金的机会成本Mutuallyexclusiveprojects:互斥项目Paybackperiod:投资回收期Internalrateofreturn(IRR):内含报酬率Capitalrationing:资本限额、资本约束Softrationing:资本的软约束Hardrationing:资本的硬约束profitabilityindex:盈利能力指数Incrementalcashflows:增量现金流量Sunkcost:沉没成本Workingcapital:营运资本Capitalinvestment:资本投资Investmentinworkingcapital:营运资本投资Cashflowfromoperations:营业现金流量、经营活动所产生的现金流量Cashexpenses:付现成本After-taxprofit:税后净利润Taxshield:税盾效应Straight-linedepreciation:直线折旧法Modifiedacceleratedcostrecoverysystem(MACRS):修正的加速成本收回制度Salvagevalue:残值Percentagereturn:收益率Dividendyield:股利收益率Capitalgain:资本利得Capitalloss:资本损失Realrateofreturn:实际收益率Nominalrateofreturn:名义收益率Inflationrate:通胀率Marketindex:市场指数DowJonesIndustrialAverage:道琼斯工业股票平均价格指数Standard&Poor’scompositeindex:标准普尔综合指数Maturitypremium:期限溢价Riskpremium:风险溢价marketportfolio:市场组合Variance:方差Standarddeviation:标准差Averagereturn:平均收益率Diversification:分散投资Portfolio:投资组合Uniqueriskordiversifiablerisk:特有风险或可分散风险Marketriskorsystematicrisk:市场风险或系统风险Truevalue:真实价值Efficientcapitalmarket:有效资本市场Commercialpaper:短期融资券、商业票据Treasurystock:库藏股Issuedshares:已发行股票Outstandingshares:流通在外股票Authorizedsharecapital:法定股本Parvalue:面值Additionalpaid-incapitalorcapitalsurplus:附加实缴资本或资本公积Retainedearnings:留存收益Outsidedirectors:外部董事Majorityvoting:多数表决投票制度Cumulativevoting:累积投票权Proxycontest:代理权争夺Preferredstock:优先股Networth:净值、资本净值Floating-ratepreferred:浮动利率优先股Counterbalance:使平衡,抵销Floatinginterestrate:浮动利率Primerate:最优惠利率Londoninterbankofferedrate(LIBOR):伦敦银行同业拆借利率Fundeddebt:长期债务Sinkingfund:偿债基金Callablebond:可赎回债券Subordinateddebt:次级债券或后偿债务Secureddebt:有抵押债务或有担保债务Defaultrisk:违约风险Eurodollars:欧洲美元Warrant:认股权证C...
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