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企(Qi)业(Ye)经(Jing)营(Ying),您(Nin)需(Xu)要(Yao)多(Duo)了(Liao)解(Jie)一(Yi)些(Xie)财(Cai)务(Wu)术(Shu)语(Yu)原(Yuan)创(Chuang)2022-03-24 15:09·术(Shu)语(Yu)中(Zhong)国(Guo)你(Ni)可(Ke)能(Neng)听(Ting)过(Guo)“融(Rong)资(Zi)”、“天(Tian)使(Shi)投(Tou)资(Zi)人(Ren)”、“除(Chu)息(Xi)日(Ri)”等(Deng)名(Ming)词(Ci),但(Dan)是(Shi)你(Ni)知(Zhi)道(Dao)它(Ta)们(Men)属(Shu)于(Yu)公(Gong)司(Si)财(Cai)务(Wu)术(Shu)语(Yu)吗(Ma)?财(Cai)务(Wu)泛(Fan)指(Zhi)财(Cai)务(Wu)活(Huo)动(Dong)和(He)财(Cai)务(Wu)关(Guan)系(Xi),公(Gong)司(Si)财(Cai)务(Wu)指(Zhi)的(De)是(Shi)通(Tong)过(Guo)对(Dui)企(Qi)业(Ye)资(Zi)金(Jin)的(De)管(Guan)理(Li)来(Lai)达(Da)到(Dao)企(Qi)业(Ye)财(Cai)务(Wu)目(Mu)标(Biao)的(De)活(Huo)动(Dong)。小(Xiao)编(Bian)这(Zhe)次(Ci)摘(Zhai)取(Qu)了(Liao)部(Bu)分(Fen)公(Gong)司(Si)财(Cai)务(Wu)术(Shu)语(Yu),让(Rang)我(Wo)们(Men)一(Yi)起(Qi)来(Lai)了(Liao)解(Jie)报(Bao)账(Zhang)之(Zhi)外(Wai)的(De)公(Gong)司(Si)财(Cai)务(Wu)吧(Ba)~06.0436 公(Gong)司(Si)财(Cai)务(Wu)corporate finance定(Ding)义(Yi):通(Tong)过(Guo)对(Dui)企(Qi)业(Ye)资(Zi)金(Jin)的(De)管(Guan)理(Li)来(Lai)达(Da)到(Dao)企(Qi)业(Ye)财(Cai)务(Wu)目(Mu)标(Biao)的(De)活(Huo)动(Dong)。通(Tong)常(Chang)包(Bao)括(Kuo)负(Fu)债(Zhai)决(Jue)策(Ce)、股(Gu)利(Li)分(Fen)配(Pei)决(Jue)策(Ce)、投(Tou)资(Zi)决(Jue)策(Ce)和(He)营(Ying)运(Yun)资(Zi)本(Ben)管(Guan)理(Li)决(Jue)策(Ce)等(Deng)。06.0438 企(Qi)业(Ye)融(Rong)资(Zi)corporate financing定(Ding)义(Yi):企(Qi)业(Ye)通(Tong)过(Guo)各(Ge)种(Zhong)途(Tu)径(Jing)和(He)方(Fang)式(Shi)筹(Chou)措(Cuo)企(Qi)业(Ye)经(Jing)营(Ying)和(He)发(Fa)展(Zhan)所(Suo)需(Xu)要(Yao)的(De)资(Zi)金(Jin)的(De)活(Huo)动(Dong)。06.0444 速(Su)动(Dong)比(Bi)率(Lv)quick ratio又(You)称(Cheng): 酸(Suan)性(Xing)测(Ce)试(Shi)比(Bi)率(Lv)(acid test ratio)定(Ding)义(Yi):扣(Kou)除(Chu)存(Cun)货(Huo)之(Zhi)后(Hou)的(De)流(Liu)动(Dong)资(Zi)产(Chan)(即(Ji)速(Su)动(Dong)资(Zi)产(Chan))与(Yu)流(Liu)动(Dong)负(Fu)债(Zhai)之(Zhi)间(Jian)的(De)比(Bi)率(Lv)。是(Shi)反(Fan)映(Ying)企(Qi)业(Ye)用(Yong)快(Kuai)速(Su)可(Ke)变(Bian)现(Xian)资(Zi)产(Chan)偿(Chang)还(Huan)流(Liu)动(Dong)负(Fu)债(Zhai)能(Neng)力(Li)的(De)指(Zhi)标(Biao)。06.0454 [总(Zong)资(Zi)产(Chan)]负(Fu)债(Zhai)比(Bi)率(Lv)total debt ratio定(Ding)义(Yi):总(Zong)负(Fu)债(Zhai)与(Yu)总(Zong)资(Zi)产(Chan)之(Zhi)间(Jian)的(De)比(Bi)率(Lv)。是(Shi)反(Fan)映(Ying)企(Qi)业(Ye)的(De)债(Zhai)务(Wu)水(Shui)平(Ping)、债(Zhai)权(Quan)人(Ren)权(Quan)益(Yi)的(De)受(Shou)保(Bao)护(Hu)程(Cheng)度(Du),以(Yi)及(Ji)企(Qi)业(Ye)为(Wei)将(Jiang)来(Lai)有(You)利(Li)的(De)投(Tou)资(Zi)机(Ji)会(Hui)取(Qu)得(De)新(Xin)资(Zi)金(Jin)能(Neng)力(Li)的(De)指(Zhi)标(Biao)。06.0456 权(Quan)益(Yi)乘(Cheng)数(Shu)equity multiplier定(Ding)义(Yi):总(Zong)资(Zi)产(Chan)与(Yu)权(Quan)益(Yi)之(Zhi)间(Jian)的(De)比(Bi)率(Lv)。是(Shi)反(Fan)映(Ying)企(Qi)业(Ye)债(Zhai)务(Wu)水(Shui)平(Ping)的(De)指(Zhi)标(Biao)。06.0458 [销(Xiao)售(Shou)]毛(Mao)利(Li)率(Lv)gross margin定(Ding)义(Yi):销(Xiao)售(Shou)毛(Mao)利(Li)与(Yu)销(Xiao)售(Shou)收(Shou)入(Ru)之(Zhi)间(Jian)的(De)比(Bi)率(Lv)。其(Qi)中(Zhong),销(Xiao)售(Shou)毛(Mao)利(Li)是(Shi)销(Xiao)售(Shou)收(Shou)入(Ru)与(Yu)销(Xiao)售(Shou)成(Cheng)本(Ben)之(Zhi)间(Jian)的(De)差(Cha)额(E),是(Shi)反(Fan)映(Ying)企(Qi)业(Ye)销(Xiao)售(Shou)形(Xing)成(Cheng)利(Li)润(Run)能(Neng)力(Li)的(De)指(Zhi)标(Biao)。06.0467 杜(Du)邦(Bang)分(Fen)析(Xi)体(Ti)系(Xi)DuPont system又(You)称(Cheng): 杜(Du)邦(Bang)分(Fen)析(Xi)法(Fa)定(Ding)义(Yi):通(Tong)过(Guo)将(Jiang)净(Jing)资(Zi)产(Chan)收(Shou)益(Yi)率(Lv)分(Fen)解(Jie)为(Wei)销(Xiao)售(Shou)净(Jing)利(Li)率(Lv)、总(Zong)资(Zi)产(Chan)周(Zhou)转(Zhuan)率(Lv)以(Yi)及(Ji)权(Quan)益(Yi)乘(Cheng)数(Shu)等(Deng)财(Cai)务(Wu)比(Bi)率(Lv)来(Lai)对(Dui)企(Qi)业(Ye)的(De)财(Cai)务(Wu)状(Zhuang)况(Kuang)与(Yu)经(Jing)济(Ji)效(Xiao)益(Yi)进(Jin)行(Xing)分(Fen)析(Xi)和(He)评(Ping)价(Jia)的(De)方(Fang)法(Fa)。06.0475 匹(Pi)配(Pei)型(Xing)融(Rong)资(Zi)策(Ce)略(Lue)matching financing strategy定(Ding)义(Yi):将(Jiang)永(Yong)久(Jiu)性(Xing)投(Tou)资(Zi)与(Yu)长(Chang)期(Qi)融(Rong)资(Zi)相(Xiang)匹(Pi)配(Pei),季(Ji)节(Jie)性(Xing)投(Tou)资(Zi)与(Yu)短(Duan)期(Qi)融(Rong)资(Zi)相(Xiang)匹(Pi)配(Pei)的(De)融(Rong)资(Zi)策(Ce)略(Lue)。其(Qi)目(Mu)的(De)是(Shi)最(Zui)大(Da)限(Xian)度(Du)地(Di)降(Jiang)低(Di)资(Zi)产(Chan)负(Fu)债(Zhai)表(Biao)结(Jie)构(Gou)不(Bu)匹(Pi)配(Pei)引(Yin)起(Qi)的(De)风(Feng)险(Xian)。06.0479现(Xian)值(Zhi)present value定(Ding)义(Yi):未(Wei)来(Lai)特(Te)定(Ding)时(Shi)间(Jian)点(Dian)或(Huo)时(Shi)间(Jian)段(Duan)的(De)资(Zi)金(Jin)流(Liu)按(An)特(Te)定(Ding)的(De)计(Ji)息(Xi)标(Biao)准(Zhun)折(Zhe)算(Suan)到(Dao)现(Xian)在(Zai)的(De)价(Jia)值(Zhi)。06.0482 年(Nian)金(Jin)annuity定(Ding)义(Yi):一(Yi)定(Ding)时(Shi)期(Qi)内(Nei)每(Mei)期(Qi)等(Deng)额(E)的(De)收(Shou)付(Fu)款(Kuan)项(Xiang)。06.0488 沉(Chen)没(Mei)成(Cheng)本(Ben)sunk cost定(Ding)义(Yi):前(Qian)期(Qi)已(Yi)经(Jing)发(Fa)生(Sheng),与(Yu)后(Hou)期(Qi)是(Shi)否(Fou)投(Tou)入(Ru)无(Wu)关(Guan)的(De)成(Cheng)本(Ben)。06.0498 融(Rong)资(Zi)租(Zu)赁(Lin)financial leasing定(Ding)义(Yi):实(Shi)质(Zhi)上(Shang)转(Zhuan)移(Yi)与(Yu)资(Zi)产(Chan)所(Suo)有(You)权(Quan)有(You)关(Guan)的(De)全(Quan)部(Bu)或(Huo)绝(Jue)大(Da)部(Bu)分(Fen)风(Feng)险(Xian)和(He)报(Bao)酬(Chou)的(De)租(Zu)赁(Lin)。06.0517 公(Gong)司(Si)债(Zhai)券(Quan)corporate bond定(Ding)义(Yi):公(Gong)司(Si)依(Yi)照(Zhao)法(Fa)定(Ding)程(Cheng)序(Xu)发(Fa)行(Xing)的(De),约(Yue)定(Ding)在(Zai)一(Yi)定(Ding)期(Qi)限(Xian)还(Huan)本(Ben)付(Fu)息(Xi)的(De)有(You)价(Jia)证(Zheng)券(Quan)。06.0535 认(Ren)股(Gu)权(Quan)证(Zheng)warrant定(Ding)义(Yi):有(You)权(Quan)以(Yi)约(Yue)定(Ding)的(De)时(Shi)间(Jian)和(He)价(Jia)格(Ge)购(Gou)买(Mai)或(Huo)者(Zhe)出(Chu)售(Shou)标(Biao)的(De)资(Zi)产(Chan)的(De)有(You)价(Jia)证(Zheng)券(Quan)。按(An)照(Zhao)权(Quan)利(Li)内(Nei)容(Rong),权(Quan)证(Zheng)分(Fen)为(Wei)认(Ren)股(Gu)权(Quan)证(Zheng)和(He)认(Ren)沽(Gu)权(Quan)证(Zheng)。06.0541 天(Tian)使(Shi)投(Tou)资(Zi)人(Ren)angel investor定(Ding)义(Yi):投(Tou)资(Zi)于(Yu)风(Feng)险(Xian)企(Qi)业(Ye)的(De)富(Fu)有(You)个(Ge)人(Ren)。06.0570 除(Chu)息(Xi)日(Ri)ex-dividend date又(You)称(Cheng): 除(Chu)权(Quan)日(Ri)定(Ding)义(Yi):股(Gu)权(Quan)登(Deng)记(Ji)日(Ri)后(Hou)的(De)第(Di)一(Yi)个(Ge)交(Jiao)易(Yi)日(Ri)。06.0580 反(Fan)向(Xiang)拆(Chai)细(Xi)reverse split定(Ding)义(Yi):同(Tong)时(Shi)以(Yi)相(Xiang)同(Tong)的(De)比(Bi)例(Li)提(Ti)高(Gao)公(Gong)司(Si)股(Gu)票(Piao)每(Mei)股(Gu)面(Mian)值(Zhi)的(De)行(Xing)为(Wei)。06.0600 混(Hun)合(He)并(Bing)购(Gou)conglomerate acquisition定(Ding)义(Yi):分(Fen)属(Shu)不(Bu)同(Tong)产(Chan)业(Ye)领(Ling)域(Yu),即(Ji)无(Wu)工(Gong)艺(Yi)上(Shang)的(De)关(Guan)联(Lian)关(Guan)系(Xi),产(Chan)品(Pin)也(Ye)完(Wan)全(Quan)不(Bu)相(Xiang)同(Tong)的(De)企(Qi)业(Ye)之(Zhi)间(Jian)的(De)并(Bing)购(Gou)行(Xing)为(Wei),其(Qi)目(Mu)的(De)通(Tong)常(Chang)是(Shi)为(Wei)了(Liao)扩(Kuo)大(Da)经(Jing)营(Ying)范(Fan)围(Wei),进(Jin)行(Xing)多(Duo)元(Yuan)化(Hua)经(Jing)营(Ying),以(Yi)增(Zeng)强(Qiang)企(Qi)业(Ye)的(De)应(Ying)变(Bian)能(Neng)力(Li)。06.0607 恶(E)意(Yi)收(Shou)购(Gou)hostile takeover又(You)称(Cheng): 敌(Di)意(Yi)收(Shou)购(Gou)定(Ding)义(Yi):收(Shou)购(Gou)公(Gong)司(Si)不(Bu)顾(Gu)及(Ji)目(Mu)标(Biao)公(Gong)司(Si)董(Dong)事(Shi)会(Hui)和(He)管(Guan)理(Li)层(Ceng)的(De)利(Li)益(Yi)和(He)意(Yi)愿(Yuan),不(Bu)做(Zuo)事(Shi)先(Xian)的(De)沟(Gou)通(Tong),也(Ye)鲜(Xian)有(You)警(Jing)示(Shi),就(Jiu)直(Zhi)接(Jie)在(Zai)市(Shi)场(Chang)上(Shang)展(Zhan)开(Kai)竞(Jing)购(Gou),诱(You)使(Shi)目(Mu)标(Biao)公(Gong)司(Si)股(Gu)东(Dong)出(Chu)让(Rang)股(Gu)份(Fen)的(De)收(Shou)购(Gou)。06.0620 分(Fen)拆(Chai)上(Shang)市(Shi)equity carve-out定(Ding)义(Yi):将(Jiang)部(Bu)分(Fen)业(Ye)务(Wu)或(Huo)者(Zhe)某(Mou)个(Ge)子(Zi)公(Gong)司(Si)独(Du)立(Li)出(Chu)来(Lai)单(Dan)独(Du)上(Shang)市(Shi),或(Huo)原(Yuan)公(Gong)司(Si)拆(Chai)解(Jie)为(Wei)几(Ji)个(Ge)相(Xiang)对(Dui)独(Du)立(Li)的(De)单(Dan)位(Wei)上(Shang)市(Shi)的(De)行(Xing)为(Wei)。狭(Xia)义(Yi)上(Shang)指(Zhi)已(Yi)上(Shang)市(Shi)的(De)公(Gong)司(Si)将(Jiang)其(Qi)部(Bu)分(Fen)业(Ye)务(Wu)或(Huo)某(Mou)个(Ge)子(Zi)公(Gong)司(Si)独(Du)立(Li)出(Chu)来(Lai)另(Ling)行(Xing)招(Zhao)股(Gu)上(Shang)市(Shi)的(De)行(Xing)为(Wei);广(Guang)义(Yi)上(Shang)指(Zhi)的(De)是(Shi)已(Yi)上(Shang)市(Shi)或(Huo)尚(Shang)未(Wei)上(Shang)市(Shi)的(De)集(Ji)团(Tuan)公(Gong)司(Si)将(Jiang)其(Qi)部(Bu)分(Fen)业(Ye)务(Wu)独(Du)立(Li)出(Chu)来(Lai)单(Dan)独(Du)上(Shang)市(Shi)的(De)行(Xing)为(Wei)。来(Lai)源(Yuan):《管(Guan)理(Li)科(Ke)学(Xue)技(Ji)术(Shu)名(Ming)词(Ci)》更(Geng)多(Duo)会(Hui)计(Ji)和(He)公(Gong)司(Si)财(Cai)务(Wu)名(Ming)词(Ci)请(Qing)访(Fang)问(Wen)术(Shu)语(Yu)在(Zai)线(Xian)平(Ping)台(Tai)!

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搜了半天汤凯真的找到了一个办法

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