财管英语手册.doc

财管英语手册 EPS maximization 每股收益最大化 cash ratio 现金比率 interest cover 利息保障倍数 net profit margin ( 销售 ) 净利率 market value ratio 市价比率 P/E ratio (price earnings ratio) 市盈率 P/E ratio = market price per share/EPS 市盈率 =每股市价 / 每股收益 P/B ratio (price-to-book ratio) 市净率 P/B ratio = market price per share/net asset per share 市净率 = 每股市价 / 每股净 资产 P/B ratio = market price per share/book value per share 市净率 =每股市价 / 每股账面 价值 P/S ratio (price-to-sales ratio) 市销率 P/S ratio = market price per share/sales per share 市销率 = 每股市价 / 每股销售收 入 dividend yield 股利收益率 present value (PV) 现值 sinking fund 偿债基金 sunk cost 沉没成本 par value 面值 expiry date 到期日 coupon rate 票面利率 issuing date 发行日 debenture bond 信用债券 treasury bond 国库券 cost of capital 资本成本 committed income 承诺收益 1-3 commitment fee 承诺费 expected income 期望收益 income multiplier 收入乘数 capital budgeting 资本预算 NPV method, net present value method 净现值法 PV Index, present value index 现值指数 IRR, internal rate of return 内含报酬率法 payback period method 回收期法 ARR, accounting rate of return 会计报酬率法 DCF method, discounted cash flow method 现金流量折现法 mutually exclusive project 互斥项目 out of the money 价外期权 in the money 价内期权 at the money 平价期权 trade-off theory 权衡理论 financial distress 财务困境 pecking order theory 有序融资理论 ex-dividend date 除息日 bearer share 不记名股 repayment at maturity 到期偿还 repayment in advance 提前偿还 repayment in arrears 滞后偿还 call option 看涨期权 put option 看跌期权 floating interest rate 浮动利率 fixed interest rate 固定利率 production overhead 制造费用 equivalent unit 约当产量 direct material price variance 直接材料价格差异 2-3 fixed overhead total variance 固定制造费用差异 fixed overhead expenditure variance 耗费差异 fixed overhead volume variance 能量差异 fixed overhead efficiency variance 效率差异 fixed overhead capacity variance 闲置能量差异 semi-variable costs 半变动成本 contribution to sales ratio 边际贡献率 break-even analysis 盈亏临界分析 breakeven point in sales volume 盈亏临界点销售量 breakeven point in sales revenue 盈亏临界点销售额 transfer price转移价格 transfer pricing 转移定价 3-3