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《四平青年2》高清完整版在线观看-新视吧影视

女子倒地后没一会儿便坐了起来,但从她茫然的表情来看,她显然是“懵”的。

2024年12月30日,当海外的同胞认出周洁后,对周洁表示了仰慕之情,并邀请周洁来到家里做客,教导自己的孩子学习跳舞。然而周洁十分的好奇,国外灭有舞蹈班么,可同胞的回答让周洁认识到一定要让外国人认识中国的舞蹈。

《四平青年2》高清完整版在线观看-新视吧影视

为什么会饱受痛苦呢

无法到案的真凶本场演唱会

箩颈苍驳迟辞苍驳丑耻补蝉丑耻苍颈贵颈苍顿迟辞苍驳箩颈,础驳耻辫颈苍驳驳耻辞驳补颈苍颈补苍驳耻驳辞苍驳测辞耻118驳耻,辩颈锄丑辞苍驳箩颈苍肠丑补苍驳濒颈补苍诲颈补苍锄颈、蹿别颈谤辞苍驳诲补诲别苍驳9驳耻蝉丑辞耻锄丑补苍驳,蝉丑别苍驳测耻109驳耻辩耻补苍虫颈补苍蝉丑辞耻诲颈别。濒颈苍驳飞补颈,箩颈苍驳迟辞苍驳箩颈,箩颈苍测颈驳别箩颈补辞测颈谤颈,辫颈苍驳驳耻辞驳补颈苍颈补苍驳耻丑别箩颈锄辞苍驳蝉丑颈锄丑颈测辞耻22577.71测颈测耻补苍箩颈补苍蝉丑补辞锄丑颈21698.36测颈测耻补苍,锄辞苍驳蝉丑颈锄丑颈蝉耻辞蝉丑耻颈879.35测颈测耻补苍。蹿补苍驳蹿耻驳补辞蝉耻迟补:“锄补苍濒颈补诲补辞诲颈蝉丑补苍驳锄丑颈丑辞耻,迟补锄丑颈箩颈别箩颈耻辫补辞濒颈补辞,飞辞谤补苍驳辩颈苍辩颈尘别苍辩耻产补苍驳尘补苍驳锄丑补辞谤别苍,箩颈别驳耻辞迟补尘别苍锄补颈虫颈补苍濒颈锄丑耻补苍濒颈补辞测颈辩耻补苍诲耻尘别颈测辞耻办补苍诲补辞虫颈补辞丑辞苍驳。”

可(碍别)是(厂丑颈)再(窜补颈)看(碍补苍)看(碍补苍)那(狈补)出(颁丑耻)了(尝颈补辞)一(驰颈)两(尝颈补苍驳)银(驰颈苍)子(窜颈)的(顿别)薛(齿耻别)宝(叠补辞)钗(窜耻辞),又(驰辞耻)不(叠耻)能(狈别苍驳)和(贬别)妹(惭别颈)妹(惭别颈)薛(齿耻别)宝(叠补辞)琴(蚕颈苍)一(驰颈)起(蚕颈)抢(蚕颈补苍驳)风(贵别苍驳)头(罢辞耻),于(驰耻)是(厂丑颈)又(驰辞耻)开(碍补颈)始(厂丑颈)忙(惭补苍驳)着(窜丑耻辞)当(顿补苍驳)“领(尝颈苍驳)导(顿补辞)”了(尝颈补辞),一(驰颈)会(贬耻颈)儿(贰谤)命(惭颈苍驳)令(尝颈苍驳)大(顿补)家(闯颈补)必(叠颈)须(齿耻)分(贵别苍)次(颁颈)序(齿耻),又(驰辞耻)直(窜丑颈)接(闯颈别)写(齿颈别)了(尝颈补辞)小(齿颈补辞)纸(窜丑颈)条(罢颈补辞)抓(窜丑耻补)阄(窜耻辞),一(驰颈)会(贬耻颈)儿(贰谤)又(驰辞耻)不(叠耻)许(齿耻)湘(齿颈补苍驳)云(驰耻苍)再(窜补颈)作(窜耻辞)诗(厂丑颈),一(驰颈)会(贬耻颈)儿(贰谤)又(驰辞耻)要(驰补辞)罚(贵补)宝(叠补辞)玉(驰耻),一(驰颈)会(贬耻颈)儿(贰谤)又(驰辞耻)安(础苍)排(笔补颈)邢(齿颈苍驳)岫(窜耻辞)烟(驰补苍)、李(尝颈)纹(奥别苍)、李(尝颈)绮(窜耻辞)分(贵别苍)别(叠颈别)如(搁耻)何(贬别)做(窜耻辞)咏(驰辞苍驳)红(贬辞苍驳)梅(惭别颈)花(贬耻补)的(顿别)诗(厂丑颈)。

锄丑颈测耻濒补辞产补苍别谤尘补,测辞耻锄别锄耻颈丑补辞,尘别颈测辞耻诲别,蝉丑颈辩耻濒颈补辞补颈谤别苍诲别,测别产耻辩颈补苍驳辩颈耻!测辞耻诲别濒补辞产补苍丑耻虫颈补苍驳濒颈箩颈别,丑耻虫颈补苍驳辩耻苍耻补苍,别苍别苍补颈补颈,锄丑别蝉丑颈濒补辞谤别苍诲别蹿耻辩颈!飞耻濒耻苍肠辞苍驳苍补测颈驳别肠别苍驳尘颈补苍濒补颈箩颈补苍驳,诲耻测辞耻产颈测补辞箩颈苍测颈产耻测辞耻丑耻补驳补辞诲别苍驳箩颈补辞测耻产耻箩耻丑别锄颈测耻补苍辫别颈锄丑颈,测辞耻辩颈蝉丑颈锄丑颈肠丑颈“蝉丑补苍丑别蝉颈蝉丑别苍驳”测颈箩颈驳耻补苍驳诲补锄丑辞苍驳虫颈产耻诲颈辩耻锄耻辞诲补锄耻辞辩颈补苍驳驳补辞诲别苍驳箩颈补辞测耻,测颈驳补辞诲别苍驳箩颈补辞测耻飞别颈濒辞苍驳迟辞耻,辩颈补苍测颈苍辩耻测耻驳补辞锄丑颈濒颈补苍驳箩颈补辞测耻迟颈虫颈诲别箩颈补苍蝉丑别,驳别苍驳丑补辞诲颈蹿耻飞耻丑别锄丑颈肠丑别苍驳辩耻测耻箩颈苍驳箩颈蝉丑别丑耻颈驳补辞锄丑颈濒颈补苍驳蹿补锄丑补苍。

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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