《公司财务管理》词汇表勘误表.ppt
《《公司财务管理》词汇表勘误表.ppt》由会员分享,可在线阅读,更多相关《《公司财务管理》词汇表勘误表.ppt(19页珍藏版)》请在冰豆网上搜索。
公司财务管理词汇表(p10191035)堪误表龚凯颂博士、副教授中山大学管理学院会计学系AAcidtestratio(quickAcidtestratio(quickratio)ratio)Asset-basedfinancingAsset-basedfinancingAssetsubstitutionAssetsubstitutionAveragecollectionAveragecollectionperiodperiod严格测试比率(速动严格测试比率(速动比率)比率)基于资产的融资基于资产的融资资产替代资产替代平均收帐期平均收帐期BBenefit-costratioBenefit-costratioBondrefundingBondrefundingBreak-evenpointBreak-evenpointBusiness(operating)Business(operating)riskriskBesteffortsBestefforts本益比本益比债券换新债券换新损益临界点损益临界点运营风险;营业风险;运营风险;营业风险;经营风险经营风险代销代销代销代销CCapitalbudgetingCapitalbudgetingCapitalmarketCapitalmarketimperfectionsimperfectionsview(ofview(ofcapitalstructure)capitalstructure)CapitalizationrateCapitalizationrateCashbudgetingCashbudgetingCashdiscountCashdiscountCash-flowbreak-evenCash-flowbreak-evenpointpoint资本预算决策资本预算决策资本结构的资本市场资本结构的资本市场不完美不完美说说资本化率资本化率现金预算的编制现金预算的编制现金折扣现金折扣现金流量临界点现金流量临界点CClienteleeffectClienteleeffectCollectionfloatCollectionfloatContingentclaimContingentclaimCouponrateCouponrateCovenantsCovenantsCurrencyswapCurrencyswap客户效应客户效应收款浮游量收款浮游量或有要求权(或有权或有要求权(或有权益)益)票面利率票面利率契约条款契约条款货币掉期货币掉期DDebtorinpossessionDebtorinpossessionDisbursementfloatDisbursementfloatDurationDuration实际债务人实际债务人付款浮游量付款浮游量久期久期EEarningsbeforeinterestEarningsbeforeinterestandtaxes(EBIT)andtaxes(EBIT)ElectronicdataElectronicdatainterchangeinterchangeEquivalentannualEquivalentannualannuity(EAA)annuity(EAA)EquivalentannualcostEquivalentannualcost(EAC)(EAC)EventsofdefaultEventsofdefault息税前利润(收益;盈息税前利润(收益;盈余)余)电子数据交换电子数据交换约当年金约当年金约当年成本约当年成本违约事件违约事件FFinancialdistressFinancialdistressFinancingdecisionsFinancingdecisionsFloatFloatFirmcommitmentFirmcommitment财务困境财务困境融资决策融资决策浮游量浮游量包销包销GGeneralcashofferGeneralcashofferGrossunderwritingGrossunderwritingspreadspread一般(公开)现金发一般(公开)现金发行行承销承销毛毛毛毛差价差价LLeveragerebalancingLeveragerebalancingManagementManagementdiscussiondiscussion杠杆再平衡杠杆再平衡管理层讨论与分析管理层讨论与分析NNegativecovenantNegativecovenant(ofabond)(ofabond)NetadvantagetoNetadvantagetoleasingleasingNetadvantagetoNetadvantagetomergingmerging消极(否定)条款消极(否定)条款租赁的净收益租赁的净收益兼并的净收益兼并的净收益oOpenaccountOpenaccountOriginalmaturityOriginalmaturity未结算账户未结算账户原定期限原定期限PPecking-orderPecking-orderviewview(ofcapitalstructure)(ofcapitalstructure)PerfectmarketPerfectmarketviewview(ofcapitalstructure)(ofcapitalstructure)PerquisitesPerquisitesPositivecovenantPositivecovenantPrepackagedPrepackagedbankruptcybankruptcy资本结构的资本结构的融资优序融资优序说说资本结构的资本结构的完美市场完美市场说说在职消费在职消费积极(肯定)条款积极(肯定)条款预先一揽子破产预先一揽子破产RRequiredreturnRequiredreturn要求的收益(报酬)要求的收益(报酬)率率SSet-of-contractsSet-of-contractsmodelmodelShelfregistrationShelfregistrationShrinkingShrinking契约(集)模型契约(集)模型搁置发行搁置发行卸责卸责TTenderofferTenderoffer要约收购要约收购UUnderlyingassetUnderlyingassetUnderwriteUnderwriteUnderwriterUnderwriter标的资产标的资产承销承销承销人(承销商)承销人(承销商)VValueValueadditivityadditivity价值可加性价值可加性欢迎同学们批评指正!