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消息面上昨日国家发改委召开7月新闻发布会国家发改委政研室主任金贤东介绍上半年社会消费品零售总额22.8万亿元同比增长8.2%增速较去年同期上升8.9个百分点餐饮、旅游等领域消费已超过疫情前水平最终消费支出对经济增长的贡献率达到77.2%明显高于去年针对制约居民能消费、敢消费、愿消费的痛点和堵点发改委将持续完善消费政策、提升居民消费能力、优化消费供给、改善消费环境
在你不开心的时候,我安慰你,开解你,支持你。国泰君安国际首席经济学家周浩指出,私人消费支出和资本开支是日本骋顿笔超预期的最主要推动因素。往前看,日本作为相对缓慢走出疫情影响的发达经济体,在2023年内需求端有望持续贡献对经济的拉动作用,但是受全球需求萎靡影响,日本出口将在一定程度上拖累经济增长。
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注(Zhu)册(Ce)会(Hui)计(Ji)师(Shi)考(Kao)试(Shi):财(Cai)管(Guan)英(Ying)语(Yu)词(Ci)汇(Hui)(5分(Fen)附(Fu)加(Jia)分(Fen))2017-07-07 14:00·森(Sen)科(Ke)教(Jiao)育(Yu)北(Bei)京(Jing)森(Sen)科(Ke)教(Jiao)育(Yu)财(Cai)务(Wu)管(Guan)理(Li)常(Chang)用(Yong)英(Ying)语(Yu)词(Ci)汇(Hui)1.business 企(Qi)业(Ye) 商(Shang)业(Ye) 业(Ye)务(Wu)2.financial management 财(Cai)务(Wu)管(Guan)理(Li)3.the goal of financial management 财(Cai)务(Wu)管(Guan)理(Li)的(De)目(Mu)标(Biao)4.profit maximization (maximize profit) 利(Li)润(Run)最(Zui)大(Da)化(Hua)5.earnings per share maximization 每(Mei)股(Gu)盈(Ying)余(Yu)最(Zui)大(Da)化(Hua)6.stockholder (share holder) wealth maximization 股(Gu)东(Dong)财(Cai)富(Fu)最(Zui)大(Da)化(Hua)7.stakeholder 利(Li)益(Yi)相(Xiang)关(Guan)者(Zhe)8.stock holder/shareholder 股(Gu)东(Dong)9.creditor/bondholder 债(Zhai)权(Quan)人(Ren)10.the factors that affect the stockholder value 股(Gu)东(Dong)价(Jia)值(Zhi)的(De)影(Ying)响(Xiang)因(Yin)素(Su)11.cost of capital 资(Zi)本(Ben)成(Cheng)本(Ben)12.capital investment 资(Zi)本(Ben)投(Tou)资(Zi)13.working capital 营(Ying)运(Yun)资(Zi)本(Ben)14.capital structure 资(Zi)本(Ben)结(Jie)构(Gou)15.bankruptcy risk 破(Po)产(Chan)风(Feng)险(Xian)16.tax rate 税(Shui)率(Lv)17.dividend policy 股(Gu)利(Li)政(Zheng)策(Ce)18.operating activity 经(Jing)营(Ying)活(Huo)动(Dong)19.investing activity 投(Tou)资(Zi)活(Huo)动(Dong)20.financing activity 筹(Chou)资(Zi)活(Huo)动(Dong)21.agency cost 代(Dai)理(Li)成(Cheng)本(Ben)22.agency problem 代(Dai)理(Li)问(Wen)题(Ti)23.moral risk 道(Dao)德(De)风(Feng)险(Xian)24.adverse selection 逆(Ni)向(Xiang)选(Xuan)择(Ze)25.corporate social responsibility 企(Qi)业(Ye)社(She)会(Hui)责(Ze)任(Ren)26.financial markets 金(Jin)融(Rong)市(Shi)场(Chang)27.money markets 短(Duan)期(Qi)资(Zi)金(Jin)市(Shi)场(Chang)28.capital markets 长(Chang)期(Qi)资(Zi)金(Jin)市(Shi)场(Chang)29.spot markets 现(Xian)货(Huo)市(Shi)场(Chang)30.future markets 期(Qi)货(Huo)市(Shi)场(Chang)31.public offer markets 向(Xiang)公(Gong)众(Zhong)发(Fa)行(Xing)的(De)市(Shi)场(Chang)32.initial public offering 首(Shou)次(Ci)公(Gong)开(Kai)发(Fa)行(Xing)股(Gu)票(Piao)(即(Ji) IPO)33.private placement markets 私(Si)募(Mu)市(Shi)场(Chang)34.corporate bond market 企(Qi)业(Ye)债(Zhai)券(Quan)市(Shi)场(Chang)35.stock market 股(Gu)票(Piao)市(Shi)场(Chang)36.financial future market 金(Jin)融(Rong)期(Qi)货(Huo)市(Shi)场(Chang)37.financial ratio analysis 财(Cai)务(Wu)比(Bi)率(Lv)分(Fen)析(Xi)38.four major categories of financial ratios 四(Si)类(Lei)财(Cai)务(Wu)比(Bi)率(Lv)39.liquidity ratios 短(Duan)期(Qi)偿(Chang)债(Zhai)能(Neng)力(Li)比(Bi)率(Lv)40.long-term liquidity ratios 长(Chang)期(Qi)偿(Chang)债(Zhai)能(Neng)力(Li)比(Bi)率(Lv)41.profitability ratios 盈(Ying)利(Li)能(Neng)力(Li)比(Bi)率(Lv)42.operating income 经(Jing)营(Ying)收(Shou)益(Yi)43.earnings per share 每(Mei)股(Gu)收(Shou)益(Yi)44.working capital 营(Ying)运(Yun)资(Zi)本(Ben)45.current ratio 流(Liu)动(Dong)比(Bi)率(Lv)46.quick ratio 速(Su)动(Dong)比(Bi)率(Lv)47.cash flow ratio 现(Xian)金(Jin)流(Liu)量(Liang)比(Bi)率(Lv)48.operating cash flows 经(Jing)营(Ying)现(Xian)金(Jin)流(Liu)49.cash flow from operations 经(Jing)营(Ying)活(Huo)动(Dong)现(Xian)金(Jin)流(Liu)50.investing cash flows 投(Tou)资(Zi)现(Xian)金(Jin)流(Liu)51.cash flow from investing 投(Tou)资(Zi)活(Huo)动(Dong)现(Xian)金(Jin)流(Liu)52.cash flows from financing 筹(Chou)资(Zi)活(Huo)动(Dong)现(Xian)金(Jin)流(Liu)53.debt ratio 资(Zi)产(Chan)负(Fu)债(Zhai)率(Lv)54.debt-to-equity ratio 产(Chan)权(Quan)比(Bi)率(Lv)55.equity multiplier 权(Quan)益(Yi)乘(Cheng)数(Shu)56.debt-to-long capital ratio 长(Chang)期(Qi)资(Zi)本(Ben)负(Fu)债(Zhai)率(Lv)57.time of interest earned based on earnings (TIE)58.Earnings-based interest coverage ratio 利(Li)息(Xi)保(Bao)障(Zhang)倍(Bei)数(Shu)59.cash flow coverage ratio 现(Xian)金(Jin)流(Liu)量(Liang)保(Bao)障(Zhang)比(Bi)率(Lv)60.time of interest earned based on cash flows61.Cash flow-based interest coverage ratio 现(Xian)金(Jin)流(Liu)量(Liang)利(Li)息(Xi)保(Bao)障(Zhang)倍(Bei)数(Shu)62.debt-to-cash flow ratio 现(Xian)金(Jin)流(Liu)量(Liang)债(Zhai)务(Wu)比(Bi)63.accounts receivable turnover/days sales outstanding (DSO) 应(Ying)收(Shou)账(Zhang)款(Kuan)周(Zhou)转(Zhuan)率(Lv)/应(Ying)收(Shou)账(Zhang)款(Kuan)周(Zhou)转(Zhuan)天(Tian)数(Shu)64.inventory turnover 存(Cun)货(Huo)周(Zhou)转(Zhuan)率(Lv)65.current assets turnover 流(Liu)动(Dong)资(Zi)产(Chan)周(Zhou)转(Zhuan)率(Lv)66.non-current assets turnover/fixed assets turnover 非(Fei)流(Liu)动(Dong)资(Zi)产(Chan)周(Zhou)转(Zhuan)率(Lv)(固(Gu)定(Ding)资(Zi)产(Chan)周(Zhou)转(Zhuan)率(Lv))67.total assets turnover 总(Zong)资(Zi)产(Chan)周(Zhou)转(Zhuan)率(Lv)68.gross profit margin 销(Xiao)售(Shou)毛(Mao)利(Li)率(Lv)69.net profit margin 销(Xiao)售(Shou)利(Li)润(Run)率(Lv)70.return on assets (ROA) 资(Zi)产(Chan)利(Li)润(Run)率(Lv)71.return on equity (ROE) 权(Quan)益(Yi)净(Jing)利(Li)率(Lv)72.Du Pont system 杜(Du)邦(Bang)财(Cai)务(Wu)分(Fen)析(Xi)体(Ti)系(Xi)73.improved financial analysis system 改(Gai)进(Jin)的(De)财(Cai)务(Wu)分(Fen)析(Xi)体(Ti)系(Xi)74.net operating assets 净(Jing)经(Jing)营(Ying)资(Zi)产(Chan)75.net financial liabilities 净(Jing)金(Jin)融(Rong)负(Fu)债(Zhai)76.after-tax operating profit 税(Shui)后(Hou)经(Jing)营(Ying)利(Li)润(Run)77.after-tax interest expense 税(Shui)后(Hou)利(Li)息(Xi)费(Fei)用(Yong)78.net financial leverage 净(Jing)财(Cai)务(Wu)杠(Gang)杆(Gan)79.earnings per share 每(Mei)股(Gu)盈(Ying)余(Yu)80.sales forecast 销(Xiao)售(Shou)预(Yu)测(Ce)81.the percentage of sales method 销(Xiao)售(Shou)百(Bai)分(Fen)比(Bi)法(Fa)82.external financing requirement(EFR) 外(Wai)部(Bu)融(Rong)资(Zi)额(E)83.sensitivity analysis of EFR 外(Wai)部(Bu)融(Rong)资(Zi)需(Xu)求(Qiu)的(De)敏(Min)感(Gan)分(Fen)析(Xi)84.internal growth rate 内(Nei)含(Han)增(Zeng)长(Chang)率(Lv)85.sustainable growth rate 可(Ke)持(Chi)续(Xu)增(Zeng)长(Chang)率(Lv)86.effective growth rate 实(Shi)际(Ji)增(Zeng)长(Chang)率(Lv)87.overall budget (general budget) 全(Quan)面(Mian)预(Yu)算(Suan)88.sales budget 销(Xiao)售(Shou)预(Yu)算(Suan)89.production budget 生(Sheng)产(Chan)预(Yu)算(Suan)90.direct material budget 直(Zhi)接(Jie)材(Cai)料(Liao)预(Yu)算(Suan)91.direct labor budget 直(Zhi)接(Jie)人(Ren)工(Gong)预(Yu)算(Suan)92.overhead budget 制(Zhi)造(Zao)费(Fei)用(Yong)预(Yu)算(Suan)93.product cost budget 产(Chan)品(Pin)成(Cheng)本(Ben)预(Yu)算(Suan)94.sales expense and administrative 销(Xiao)售(Shou)费(Fei)用(Yong)95.general expense budget 管(Guan)理(Li)费(Fei)用(Yong)预(Yu)算(Suan)96.cash budget 现(Xian)金(Jin)预(Yu)算(Suan)97.capital expenditure budget 资(Zi)本(Ben)支(Zhi)出(Chu)预(Yu)算(Suan)98.income statement budget 利(Li)润(Run)表(Biao)预(Yu)算(Suan)99.balance sheet budget 资(Zi)产(Chan)负(Fu)债(Zhai)表(Biao)预(Yu)算(Suan) 100.flexible budget 弹(Dan)性(Xing)预(Yu)算(Suan)101.the valuation of discounted cash flow method 折(Zhe)现(Xian)现(Xian)金(Jin)流(Liu)量(Liang)估(Gu)价(Jia)法(Fa) 102.the time value of money 货(Huo)币(Bi)的(De)时(Shi)间(Jian)价(Jia)值(Zhi)103.future value and present value 复(Fu)利(Li)终(Zhong)值(Zhi)与(Yu)现(Xian)值(Zhi) 104.ordinary annuity 普(Pu)通(Tong)年(Nian)金(Jin)105.annuity due 预(Yu)付(Fu)年(Nian)金(Jin) 106.deferred annuity 递(Di)延(Yan)年(Nian)金(Jin) 107.perpetuity 永(Yong)续(Xu)年(Nian)金(Jin) 108.bond valuation 债(Zhai)券(Quan)估(Gu)价(Jia)109.par value (face value, principal) 债(Zhai)券(Quan)面(Mian)值(Zhi) 110.coupon rate 票(Piao)面(Mian)利(Li)率(Lv)111.maturity date 到(Dao)期(Qi)日(Ri)112.nominal annual rate 名(Ming)义(Yi)利(Li)率(Lv)113.periodic rate 周(Zhou)期(Qi)利(Li)率(Lv)114.effective annual rate 实(Shi)际(Ji)利(Li)率(Lv)115.real discount bond 纯(Chun)贴(Tie)现(Xian)债(Zhai)券(Quan)116.zero bond 平(Ping)息(Xi)债(Zhai)券(Quan)117.perpetual bond 永(Yong)久(Jiu)债(Zhai)券(Quan)118.outstanding bond 流(Liu)通(Tong)债(Zhai)券(Quan)119.yield to maturity 债(Zhai)券(Quan)到(Dao)期(Qi)收(Shou)益(Yi)率(Lv)120.stock valuation 股(Gu)票(Piao)估(Gu)价(Jia)121.ordinary stock 普(Pu)通(Tong)股(Gu)122.preferred stock 优(You)先(Xian)股(Gu)123.common stockholder 普(Pu)通(Tong)股(Gu)股(Gu)东(Dong)124.preferred stockholder 优(You)先(Xian)股(Gu)股(Gu)东(Dong)125.open price 开(Kai)盘(Pan)价(Jia)126.close price 收(Shou)盘(Pan)价(Jia)127.high price 最(Zui)高(Gao)价(Jia)128.low price 最(Zui)低(Di)价(Jia)129.zero growth model valuation 零(Ling)增(Zeng)长(Chang)股(Gu)票(Piao)估(Gu)价(Jia)130.constant growth model valuation 固(Gu)定(Ding)增(Zeng)长(Chang)股(Gu)票(Piao)估(Gu)价(Jia)131.non-constant growth model valuation 非(Fei)固(Gu)定(Ding)增(Zeng)长(Chang)股(Gu)票(Piao)估(Gu)价(Jia)132.risk and rate of return 风(Feng)险(Xian)和(He)报(Bao)酬(Chou)133.stand-alone risk and rates of return 单(Dan)项(Xiang)资(Zi)产(Chan)的(De)风(Feng)险(Xian)和(He)报(Bao)酬(Chou)134.Relaxed/restricted/moderate current asset investment policy 宽(Kuan)松(Song)的(De)/紧(Jin)缩(Suo)的(De)/适(Shi)中(Zhong)的(De)营(Ying)运(Yun)资(Zi)本(Ben)政(Zheng)策(Ce)135.Maturity matching(self-liquidating) /aggressive/conservative current assetfinancing policy 配(Pei)合(He)型(Xing)/激(Ji)进(Jin)型(Xing)/稳(Wen)健(Jian)型(Xing)筹(Chou)资(Zi)政(Zheng)策(Ce)136.Credit terms for borrowing 借(Jie)款(Kuan)的(De)信(Xin)用(Yong)条(Tiao)件(Jian)137.line of credit 信(Xin)贷(Dai)限(Xian)额(E)138.revolving credit agreement 周(Zhou)转(Zhuan)信(Xin)贷(Dai)协(Xie)议(Yi)139.compensating balances 补(Bu)偿(Chang)性(Xing)余(Yu)额(E)140.loan mortgage 借(Jie)款(Kuan)抵(Di)押(Ya)141.Forms of interest payment 借(Jie)款(Kuan)利(Li)息(Xi)的(De)支(Zhi)付(Fu)方(Fang)法(Fa)142.Distributions to shareholders/dividend distribution 利(Li)润(Run)分(Fen)配(Pei)143.Declaration date 股(Gu)利(Li)宣(Xuan)告(Gao)日(Ri)144.Holder-of-record date 股(Gu)权(Quan)登(Deng)记(Ji)日(Ri)145.payment date 股(Gu)利(Li)支(Zhi)付(Fu)日(Ri)146.Ex-dividend date 除(Chu)息(Xi)日(Ri)147.Cash dividend 现(Xian)金(Jin)股(Gu)利(Li)148.asset (property)dividend 财(Cai)产(Chan)股(Gu)利(Li)149.liability dividend 负(Fu)债(Zhai)股(Gu)利(Li)150.stock dividend 股(Gu)票(Piao)股(Gu)利(Li)151.Dividend irrelevance theory 股(Gu)利(Li)无(Wu)关(Guan)论(Lun)152.dividend relevance theory 股(Gu)利(Li)相(Xiang)关(Guan)论(Lun)153.private corporation 私(Si)募(Mu)公(Gong)司(Si) 未(Wei)上(Shang)市(Shi)公(Gong)司(Si)154.Book-value weight 账(Zhang)面(Mian)价(Jia)值(Zhi)权(Quan)数(Shu)155.market value weight 市(Shi)场(Chang)价(Jia)值(Zhi)权(Quan)数(Shu)156.target value weight 目(Mu)标(Biao)价(Jia)值(Zhi)权(Quan)数(Shu)157.Business risk 经(Jing)营(Ying)风(Feng)险(Xian)158.financial risk 财(Cai)务(Wu)风(Feng)险(Xian)159.degree of operational leverage 经(Jing)营(Ying)杠(Gang)杆(Gan)系(Xi)数(Shu)160.degree of financial leverage 财(Cai)务(Wu)杠(Gang)杆(Gan)系(Xi)数(Shu)161.total degree of leverage 总(Zong)杠(Gang)杆(Gan)系(Xi)数(Shu)162.debt holder 债(Zhai)权(Quan)人(Ren)163.Net profit theory 净(Jing)收(Shou)益(Yi)理(Li)论(Lun)164.operating profit theory 营(Ying)业(Ye)收(Shou)益(Yi)理(Li)论(Lun)165.trade-off theory 权(Quan)衡(Heng)理(Li)论(Lun)166.EPS analysis of financing 融(Rong)资(Zi)的(De)每(Mei)股(Gu)收(Shou)益(Yi)分(Fen)析(Xi)167.optimal capital structure 最(Zui)佳(Jia)资(Zi)本(Ben)结(Jie)构(Gou)168.Firm valuation 企(Qi)业(Ye)价(Jia)值(Zhi)评(Ping)估(Gu)169.integrated value 企(Qi)业(Ye)的(De)整(Zheng)体(Ti)价(Jia)值(Zhi)170.economic value 企(Qi)业(Ye)的(De)经(Jing)济(Ji)价(Jia)值(Zhi)171.Current market value 现(Xian)时(Shi)市(Shi)场(Chang)价(Jia)值(Zhi)172.fair market value 公(Gong)平(Ping)市(Shi)场(Chang)价(Jia)值(Zhi)173.Entity value 实(Shi)体(Ti)价(Jia)值(Zhi)174.equity value 股(Gu)权(Quan)价(Jia)值(Zhi)175.Going-concern value 持(Chi)续(Xu)经(Jing)营(Ying)价(Jia)值(Zhi)176.liquidation value 清(Qing)算(Suan)价(Jia)值(Zhi)177.Minor equity value 少(Shao)数(Shu)股(Gu)权(Quan)价(Jia)值(Zhi)178.controlling equity value 控(Kong)股(Gu)权(Quan)价(Jia)值(Zhi)179.premium of controlling rights 控(Kong)股(Gu)权(Quan)溢(Yi)价(Jia)180.dividend discount model 股(Gu)利(Li)折(Zhe)现(Xian)模(Mo)型(Xing)181.option-pricing model 期(Qi)权(Quan)定(Ding)价(Jia)模(Mo)型(Xing)182.discounted cash flow valuation 折(Zhe)现(Xian)现(Xian)金(Jin)流(Liu)量(Liang)模(Mo)型(Xing)183.book value 账(Zhang)面(Mian)价(Jia)值(Zhi)184.market value 市(Shi)场(Chang)价(Jia)值(Zhi)185.liquidation value 清(Qing)算(Suan)价(Jia)值(Zhi)186.stand-alone risk and rates of return 单(Dan)项(Xiang)资(Zi)产(Chan)的(De)风(Feng)险(Xian)和(He)报(Bao)酬(Chou)187.Probability 概(Gai)率(Lv)188.expected value期(Qi)望(Wang)值(Zhi),平(Ping)均(Jun)值(Zhi)189.variance 方(Fang)差(Cha)190.standard deviation 标(Biao)准(Zhun)差(Cha)191.coefficient of variation(CV)变(Bian)化(Hua)系(Xi)数(Shu)192.portfolio risk and return 投(Tou)资(Zi)组(Zu)合(He)的(De)风(Feng)险(Xian)和(He)报(Bao)酬(Chou)193.expected rate of return 预(Yu)期(Qi)报(Bao)酬(Chou)率(Lv)194.Correlation 相(Xiang)关(Guan)性(Xing)195.perfectly positive correlation 完(Wan)全(Quan)正(Zheng)相(Xiang)关(Guan)196.perfectly negative correlation 完(Wan)全(Quan)负(Fu)相(Xiang)关(Guan)197.no correlation 不(Bu)相(Xiang)关(Guan)198.Coefficient of correlation 相(Xiang)关(Guan)系(Xi)数(Shu)199.co-variance 协(Xie)方(Fang)差(Cha)200.efficient set 有(You)效(Xiao)集(Ji)201.capital market line 资(Zi)本(Ben)市(Shi)场(Chang)线(Xian)202.equilibrium 均(Jun)衡(Heng)点(Dian)203.systematic risk (market risk, non-diversifiable risk) 系(Xi)统(Tong)风(Feng)险(Xian)204.non systematic risk (company-specific risk, diversifiable risk)非(Fei)系(Xi)统(Tong)风(Feng)险(Xian)205.capital asset pricing model (CAPM) 资(Zi)本(Ben)资(Zi)产(Chan)定(Ding)价(Jia)模(Mo)型(Xing)206.security market line 证(Zheng)券(Quan)市(Shi)场(Chang)线(Xian)207.opportunity cost of capital 资(Zi)本(Ben)的(De)机(Ji)会(Hui)成(Cheng)本(Ben)208.required rate of return on investment 投(Tou)资(Zi)的(De)必(Bi)要(Yao)报(Bao)酬(Chou)率(Lv)209.net present value (NPV) 净(Jing)现(Xian)值(Zhi)210.profitability index (PI) 现(Xian)值(Zhi)指(Zhi)数(Shu)211.internal rate of return (IRR) 内(Nei)含(Han)报(Bao)酬(Chou)率(Lv)212.payback period (PP) 回(Hui)收(Shou)期(Qi)213.accounting rate of return (ARR)会(Hui)计(Ji)收(Shou)益(Yi)率(Lv)214.cash flows 现(Xian)金(Jin)流(Liu)量(Liang)215.cash outflows 现(Xian)金(Jin)流(Liu)出(Chu)量(Liang)216.cash inflows 现(Xian)金(Jin)流(Liu)入(Ru)量(Liang)217.operating cash flows 营(Ying)业(Ye)现(Xian)金(Jin)流(Liu)量(Liang)218.cash costs 付(Fu)现(Xian)成(Cheng)本(Ben)219.salvage value 残(Can)值(Zhi)220.relevant cost 相(Xiang)关(Guan)成(Cheng)本(Ben)221.irrelevant cost 非(Fei)相(Xiang)关(Guan)成(Cheng)本(Ben)222.Differential cost 差(Cha)额(E)成(Cheng)本(Ben)223.future cost 未(Wei)来(Lai)成(Cheng)本(Ben)224.replacement cost 重(Zhong)置(Zhi)成(Cheng)本(Ben)225.opportunity cost 机(Ji)会(Hui)成(Cheng)本(Ben)226.Sunk cost 沉(Chen)没(Mei)成(Cheng)本(Ben)227.historical cost 过(Guo)去(Qu)成(Cheng)本(Ben)228.book cost 账(Zhang)面(Mian)成(Cheng)本(Ben)229.Replacement decision of fixed asset 固(Gu)定(Ding)资(Zi)产(Chan)更(Geng)新(Xin)决(Jue)策(Ce)230.average annual cost of fixed asset 固(Gu)定(Ding)资(Zi)产(Chan)的(De)平(Ping)均(Jun)年(Nian)成(Cheng)本(Ben)231.Adjusted cash flow method 调(Diao)整(Zheng)现(Xian)金(Jin)流(Liu)量(Liang)法(Fa)232.adjusted discount rate method 风(Feng)险(Xian)调(Diao)整(Zheng)折(Zhe)现(Xian)率(Lv)法(Fa)233.Weighted average cost of capital 加(Jia)权(Quan)平(Ping)均(Jun)资(Zi)本(Ben)成(Cheng)本(Ben)234.project risk 项(Xiang)目(Mu)风(Feng)险(Xian)235.project systematic risk 项(Xiang)目(Mu)系(Xi)统(Tong)风(Feng)险(Xian)236.comparable firms 可(Ke)比(Bi)企(Qi)业(Ye)237.Transaction demand 交(Jiao)易(Yi)性(Xing)需(Xu)要(Yao)238.precautionary demand 预(Yu)防(Fang)性(Xing)需(Xu)要(Yao)239.speculative demand 投(Tou)机(Ji)性(Xing)需(Xu)要(Yao)240.the management of cash receipts and expenditures 现(Xian)金(Jin)收(Shou)支(Zhi)管(Guan)理(Li)241.use cash floats 使(Shi)用(Yong)现(Xian)金(Jin)浮(Fu)游(You)量(Liang)242.accelerate cash receipts 加(Jia)速(Su)收(Shou)款(Kuan)243.defer the disbursement of payables 推(Tui)迟(Chi)应(Ying)付(Fu)款(Kuan)的(De)支(Zhi)付(Fu)244.optimal cash balance 最(Zui)佳(Jia)现(Xian)金(Jin)持(Chi)有(You)量(Liang)245.cost analysis model 成(Cheng)本(Ben)分(Fen)析(Xi)模(Mo)式(Shi)246.opportunity cost 机(Ji)会(Hui)成(Cheng)本(Ben)247.management cost 管(Guan)理(Li)成(Cheng)本(Ben)248.stock-out cost 短(Duan)缺(Que)成(Cheng)本(Ben)249.inventory model 存(Cun)货(Huo)模(Mo)式(Shi)250.transaction cost 交(Jiao)易(Yi)成(Cheng)本(Ben)251.random model 随(Sui)机(Ji)模(Mo)式(Shi)252.the management of accounts receivable 应(Ying)收(Shou)账(Zhang)款(Kuan)管(Guan)理(Li)253.Credit policy 信(Xin)用(Yong)政(Zheng)策(Ce)254.credit term 信(Xin)用(Yong)期(Qi)间(Jian)255.credit standard 信(Xin)用(Yong)标(Biao)准(Zhun)256.cash discount policy 现(Xian)金(Jin)折(Zhe)扣(Kou)政(Zheng)策(Ce)257.the ages of accounts receivable 应(Ying)收(Shou)账(Zhang)款(Kuan)账(Zhang)龄(Ling)258.collection policy 收(Shou)账(Zhang)政(Zheng)策(Ce)259.inventory management 存(Cun)货(Huo)管(Guan)理(Li)260.acquisition cost 取(Qu)得(De)成(Cheng)本(Ben)261.ordering cost 订(Ding)货(Huo)成(Cheng)本(Ben)262.purchase cost 购(Gou)置(Zhi)成(Cheng)本(Ben)263.storage cost 储(Chu)存(Cun)成(Cheng)本(Ben)264.fixed cost 固(Gu)定(Ding)成(Cheng)本(Ben)265.variable cost 变(Bian)动(Dong)成(Cheng)本(Ben)266.basic economic order quantity model (EOQ model) 经(Jing)济(Ji)订(Ding)货(Huo)量(Liang)基(Ji)本(Ben)模(Mo)型(Xing)267.extended economic order quantity model 经(Jing)济(Ji)订(Ding)货(Huo)量(Liang)扩(Kuo)展(Zhan)模(Mo)型(Xing)268.Ordering lead time 订(Ding)货(Huo)提(Ti)前(Qian)期(Qi)269.safety stocks 保(Bao)险(Xian)储(Chu)备(Bei)270.reorder points 再(Zai)订(Ding)货(Huo)点(Dian)271.bond ratings 债(Zhai)券(Quan)评(Ping)级(Ji)272.convertibles 可(Ke)转(Zhuan)换(Huan)证(Zheng)券(Quan)273.convertible bonds 可(Ke)转(Zhuan)换(Huan)债(Zhai)券(Quan)274.Conversion price 转(Zhuan)换(Huan)价(Jia)格(Ge)275.conversion ratio 转(Zhuan)换(Huan)比(Bi)率(Lv)276.conversion period 转(Zhuan)换(Huan)期(Qi)277.Call provisions 赎(Shu)回(Hui)条(Tiao)款(Kuan)278.non-callable period 不(Bu)可(Ke)赎(Shu)回(Hui)期(Qi)279.callable period 赎(Shu)回(Hui)期(Qi)280.call price 赎(Shu)回(Hui)价(Jia)格(Ge)281.Call conditions 赎(Shu)回(Hui)条(Tiao)件(Jian)282.put provisions 回(Hui)售(Shou)条(Tiao)款(Kuan)283.force conversion provision 强(Qiang)制(Zhi)性(Xing)转(Zhuan)换(Huan)条(Tiao)款(Kuan)284.Leases 租(Zu)赁(Lin)285.lease contract 租(Zu)赁(Lin)合(He)约(Yue)286.lesser 出(Chu)租(Zu)人(Ren)287.lessee 承(Cheng)租(Zu)人(Ren)288.Operating leases 经(Jing)营(Ying)租(Zu)赁(Lin)289.financial leases (capital leases) 融(Rong)资(Zi)租(Zu)赁(Lin)290.direct leases 直(Zhi)接(Jie)租(Zu)赁(Lin)291.leveraged leases 杠(Gang)杆(Gan)租(Zu)赁(Lin)292.sale and lease-back 售(Shou)后(Hou)租(Zu)回(Hui)293.the break-even lease income for lesser 出(Chu)租(Zu)人(Ren)的(De)损(Sun)益(Yi)平(Ping)衡(Heng)租(Zu)金(Jin)294.Cancellable leases 可(Ke)撤(Che)销(Xiao)租(Zu)赁(Lin)295.non-cancellable leases 不(Bu)可(Ke)撤(Che)销(Xiao)租(Zu)赁(Lin)296.off-balance sheet financing 表(Biao)外(Wai)融(Rong)资(Zi)297.Working capital policies 营(Ying)运(Yun)资(Zi)本(Ben)政(Zheng)策(Ce)298.current asset investment policies 营(Ying)运(Yun)资(Zi)本(Ben)持(Chi)有(You)政(Zheng)策(Ce)299.current asset financing policies 营(Ying)运(Yun)资(Zi)本(Ben)筹(Chou)集(Ji)政(Zheng)策(Ce)300.Distributions to shareholders/dividend distribution 利(Li)润(Run)分(Fen)配(Pei)301.Cash dividend 现(Xian)金(Jin)股(Gu)利(Li)302.asset (property) dividend 财(Cai)产(Chan)股(Gu)利(Li)303.liability dividend 负(Fu)债(Zhai)股(Gu)利(Li)304.stock dividend 股(Gu)票(Piao)股(Gu)利(Li)305.Residual dividend policy 剩(Sheng)余(Yu)股(Gu)利(Li)政(Zheng)策(Ce)306.constant or continuing growth dividend policy 固(Gu)定(Ding)或(Huo)持(Chi)续(Xu)增(Zeng)长(Chang)的(De)股(Gu)利(Li)政(Zheng)策(Ce)307.constant payout ratio dividend policy 固(Gu)定(Ding)股(Gu)利(Li)支(Zhi)付(Fu)率(Lv)政(Zheng)策(Ce)308.Target capital structure 目(Mu)标(Biao)资(Zi)本(Ben)结(Jie)构(Gou)309.stock splits 股(Gu)票(Piao)分(Fen)割(Ge)310.Cost of capital 资(Zi)本(Ben)成(Cheng)本(Ben)311.specific cost of capital (respective component cost of capital) 个(Ge)别(Bie)资(Zi)本(Ben)成(Cheng)本(Ben)312.weighted average cost of capital 加(Jia)权(Quan)平(Ping)均(Jun)资(Zi)本(Ben)成(Cheng)本(Ben)313.Options 期(Qi)权(Quan)314.option contract 期(Qi)权(Quan)合(He)约(Yue)315.underlying asset 标(Biao)的(De)资(Zi)产(Chan)316.maturity date 到(Dao)期(Qi)日(Ri)317.the exercise of options 期(Qi)权(Quan)的(De)执(Zhi)行(Xing)318.Call option 看(Kan)涨(Zhang)期(Qi)权(Quan)319.Put option 看(Kan)跌(Die)期(Qi)权(Quan)320.American option 美(Mei)式(Shi)期(Qi)权(Quan)321.European option 欧(Ou)式(Shi)期(Qi)权(Quan)322.long position 多(Duo)头(Tou)323.short position 空(Kong)头(Tou)324.In the money 实(Shi)值(Zhi)期(Qi)权(Quan)325.Out of the money 虚(Xu)值(Zhi)期(Qi)权(Quan)326. At the money 平(Ping)价(Jia)期(Qi)权(Quan)327.Principles of valuing options 期(Qi)权(Quan)估(Gu)价(Jia)原(Yuan)理(Li)328.Real options(实(Shi)物(Wu)期(Qi)权(Quan))329.Purchased material 外(Wai)购(Gou)材(Cai)料(Liao)330.purchased fuel 外(Wai)购(Gou)燃(Ran)料(Liao)331.purchased power 外(Wai)购(Gou)动(Dong)力(Li)332.wages and welfare 工(Gong)资(Zi)及(Ji)福(Fu)利(Li)费(Fei)333.depreciation expense 折(Zhe)旧(Jiu)费(Fei)334.taxes 税(Shui)金(Jin)335.other expenditures 其(Qi)他(Ta)支(Zhi)出(Chu)336.Manufacturing cost 生(Sheng)产(Chan)经(Jing)营(Ying)成(Cheng)本(Ben)337.selling expenses 销(Xiao)售(Shou)费(Fei)用(Yong)338.general administrative expenses 管(Guan)理(Li)费(Fei)用(Yong)339.Inventorial costs 计(Ji)入(Ru)存(Cun)货(Huo)的(De)成(Cheng)本(Ben)340.capitalized costs 资(Zi)本(Ben)化(Hua)成(Cheng)本(Ben)341.expensed costs 费(Fei)用(Yong)化(Hua)成(Cheng)本(Ben)342.Product cost 产(Chan)品(Pin)成(Cheng)本(Ben)343.period cost 期(Qi)间(Jian)成(Cheng)本(Ben)344.cost object 成(Cheng)本(Ben)对(Dui)象(Xiang)345.direct cost 直(Zhi)接(Jie)成(Cheng)本(Ben)346.indirect cost 间(Jian)接(Jie)成(Cheng)本(Ben)347.Effective cost 实(Shi)际(Ji)成(Cheng)本(Ben)348.standard cost 标(Biao)准(Zhun)成(Cheng)本(Ben)349.total cost 全(Quan)部(Bu)成(Cheng)本(Ben)350.variable cost 变(Bian)动(Dong)成(Cheng)本(Ben)351.product-based costing system 产(Chan)品(Pin)基(Ji)础(Chu)成(Cheng)本(Ben)计(Ji)算(Suan)制(Zhi)度(Du)352.activity-based costing system 作(Zuo)业(Ye)基(Ji)础(Chu)成(Cheng)本(Ben)计(Ji)算(Suan)制(Zhi)度(Du)353.Absorption rate 分(Fen)配(Pei)率(Lv)354.finished goods 完(Wan)工(Gong)产(Chan)品(Pin) 355.work-in-process 在(Zai)产(Chan)品(Pin)356.equivalent units 约(Yue)当(Dang)产(Chan)量(Liang)357.joint products 联(Lian)产(Chan)品(Pin)358.by-products 副(Fu)产(Chan)品(Pin)359.Product costing 品(Pin)种(Zhong)法(Fa)360.batch costing 分(Fen)批(Pi)法(Fa)361.process costing 分(Fen)步(Bu)法(Fa)362.Cost behavior 成(Cheng)本(Ben)性(Xing)态(Tai)363.fixed cost 固(Gu)定(Ding)成(Cheng)本(Ben)364.variable cost 变(Bian)动(Dong)成(Cheng)本(Ben)365.hybrid cost 混(Hun)合(He)成(Cheng)本(Ben)366.Cost-volume-profit analysis 本(Ben)-量(Liang)-利(Li)分(Fen)析(Xi)367.marginal contribution 边(Bian)际(Ji)贡(Gong)献(Xian)368.contribution margin 边(Bian)际(Ji)贡(Gong)献(Xian)率(Lv)369.Break-even analysis 盈(Ying)亏(Kui)临(Lin)界(Jie)分(Fen)析(Xi)370.Margin of safety 安(An)全(Quan)边(Bian)际(Ji)371.the rate of margin of safety 安(An)全(Quan)边(Bian)际(Ji)率(Lv)372.sensitivity analysis 敏(Min)感(Gan)分(Fen)析(Xi)373.coefficient of sensitivity 敏(Min)感(Gan)系(Xi)数(Shu)374.Ideal standard cost 理(Li)想(Xiang)标(Biao)准(Zhun)成(Cheng)本(Ben)375.normal standard cost 正(Zheng)常(Chang)标(Biao)准(Zhun)成(Cheng)本(Ben)376.standard direct material cost 直(Zhi)接(Jie)材(Cai)料(Liao)标(Biao)准(Zhun)成(Cheng)本(Ben)377.standard direct labor cost 直(Zhi)接(Jie)人(Ren)工(Gong)标(Biao)准(Zhun)成(Cheng)本(Ben)378.standard fixed overhead 固(Gu)定(Ding)制(Zhi)造(Zao)费(Fei)用(Yong)标(Biao)准(Zhun)成(Cheng)本(Ben)379.variance analysis 差(Cha)异(Yi)分(Fen)析(Xi)380.Performance evaluation 业(Ye)绩(Ji)评(Ping)价(Jia)381.cost centre 成(Cheng)本(Ben)中(Zhong)心(Xin)382.responsibility cost 责(Ze)任(Ren)成(Cheng)本(Ben)383.controllable cost 可(Ke)控(Kong)成(Cheng)本(Ben)384.non-controllable cost 不(Bu)可(Ke)控(Kong)成(Cheng)本(Ben)385.profit centre 利(Li)润(Run)中(Zhong)心(Xin)386.Investment centre 投(Tou)资(Zi)中(Zhong)心(Xin)387.residual income 剩(Sheng)余(Yu)收(Shou)益(Yi)森(Sen)科(Ke)教(Jiao)育(Yu)北(Bei)京(Jing)注(Zhu)册(Ce)会(Hui)计(Ji)师(Shi)面(Mian)授(Shou)教(Jiao)研(Yan)中(Zhong)心(Xin)
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4、逆(狈颈)回(贬耻颈)购(骋辞耻)将(闯颈补苍驳)随(厂耻颈)着(窜丑耻辞)利(尝颈)率(尝惫)正(窜丑别苍驳)常(颁丑补苍驳)化(贬耻补)而(贰谤)显(齿颈补苍)着(窜丑耻)地(顿颈)下(齿颈补)滑(贬耻补)。
天合光能表示,做出这一决定系考虑公司实际情况和资本市场及相关政策变化。据贝壳财经记者了解,定增作为通过发行股票进行的募资方式,直接受股价影响,而今年以来,天合光能股价已跌去四成。我们对比一下崇祯皇帝就可知朱常洛到底有多大方。崇祯皇帝时,辽东士兵闹兵变,原因就是没有发军饷,吴三桂快马加鞭,赶回京城向崇祯皇帝报告,求崇祯皇帝拨响银给辽东士兵以平息兵变,最后吴三桂求爷爷告奶奶,崇祯皇帝才拿出了10万两内帑皇银给吴三桂。所以崇祯亡国亡的不冤。老湿影院视费看好看的电影|好看的电视剧免费在线观看 - 老湿影院
他不管神秘人目的为何只要乐乐是真的其他的一切都好商量当即联系深圳警方赶往其所提供的地址