《公司财务管理》词汇表勘误表.ppt
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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,A,Acidtestratio(quickratio)Asset-basedfinancingAssetsubstitutionAveragecollectionperiod,严格测试比率(速动比率)基于资产的融资资产替代平均收帐期,B,Benefit-costratioBondrefundingBreak-evenpointBusiness(operating)riskBestefforts,本益比债券换新损益临界点运营风险;营业风险;经营风险代销,C,CapitalbudgetingCapitalmarketimperfectionsview(ofcapitalstructure)CapitalizationrateCashbudgetingCashdiscountCash-flowbreak-evenpoint,资本预算决策资本结构的资本市场不完美说资本化率现金预算的编制现金折扣现金流量临界点,C,ClienteleeffectCollectionfloatContingentclaimCouponrateCovenantsCurrencyswap,客户效应收款浮游量或有要求权(或有权益)票面利率契约条款货币掉期,D,DebtorinpossessionDisbursementfloatDuration,实际债务人付款浮游量久期,E,Earningsbeforeinterestandtaxes(EBIT)ElectronicdatainterchangeEquivalentannualannuity(EAA)Equivalentannualcost(EAC)Eventsofdefault,息税前利润(收益;盈余)电子数据交换约当年金约当年成本违约事件,F,FinancialdistressFinancingdecisionsFloatFirmcommitment,财务困境融资决策浮游量包销,G,GeneralcashofferGrossunderwritingspread,一般(公开)现金发行承销毛差价,L,LeveragerebalancingManagementdiscussion,杠杆再平衡管理层讨论与分析,N,Negativecovenant(ofabond)NetadvantagetoleasingNetadvantagetomerging,消极(否定)条款租赁的净收益兼并的净收益,o,OpenaccountOriginalmaturity,未结算账户原定期限,P,Pecking-orderview(ofcapitalstructure)Perfectmarketview(ofcapitalstructure)PerquisitesPositivecovenantPrepackagedbankruptcy,资本结构的融资优序说资本结构的完美市场说在职消费积极(肯定)条款预先一揽子破产,R,Requiredreturn,要求的收益(报酬)率,S,Set-of-contractsmodelShelfregistrationShrinking,契约(集)模型搁置发行卸责,T,Tenderoffer,要约收购,U,UnderlyingassetUnderwriteUnderwriter,标的资产承销承销人(承销商),V,Valueadditivity,价值可加性,欢迎同学们批评指正!