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原(驰耻补苍)因(驰颈苍)有(驰辞耻)以(驰颈)下(齿颈补)几(闯颈)点(顿颈补苍)。
zhucehuijishikaoshi：caiguanyingyucihui（5fenfujiafen）2017-07-07 14:00·senkejiaoyubeijingsenkejiaoyucaiwuguanlichangyongyingyucihui1.business qiye shangye yewu2.financial management caiwuguanli3.the goal of financial management caiwuguanlidemubiao4.profit maximization (maximize profit) lirunzuidahua5.earnings per share maximization meiguyingyuzuidahua6.stockholder (share holder) wealth maximization gudongcaifuzuidahua7.stakeholder liyixiangguanzhe8.stock holder/shareholder gudong9.creditor/bondholder zhaiquanren10.the factors that affect the stockholder value gudongjiazhideyingxiangyinsu11.cost of capital zibenchengben12.capital investment zibentouzi13.working capital yingyunziben14.capital structure zibenjiegou15.bankruptcy risk pochanfengxian16.tax rate shuilv17.dividend policy gulizhengce18.operating activity jingyinghuodong19.investing activity touzihuodong20.financing activity chouzihuodong21.agency cost dailichengben22.agency problem dailiwenti23.moral risk daodefengxian24.adverse selection nixiangxuanze25.corporate social responsibility qiyeshehuizeren26.financial markets jinrongshichang27.money markets duanqizijinshichang28.capital markets changqizijinshichang29.spot markets xianhuoshichang30.future markets qihuoshichang31.public offer markets xianggongzhongfaxingdeshichang32.initial public offering shoucigongkaifaxinggupiao(ji IPO）33.private placement markets simushichang34.corporate bond market qiyezhaiquanshichang35.stock market gupiaoshichang36.financial future market jinrongqihuoshichang37.financial ratio analysis caiwubilvfenxi38.four major categories of financial ratios sileicaiwubilv39.liquidity ratios duanqichangzhainenglibilv40.long-term liquidity ratios changqichangzhainenglibilv41.profitability ratios yinglinenglibilv42.operating income jingyingshouyi43.earnings per share meigushouyi44.working capital yingyunziben45.current ratio liudongbilv46.quick ratio sudongbilv47.cash flow ratio xianjinliuliangbilv48.operating cash flows jingyingxianjinliu49.cash flow from operations jingyinghuodongxianjinliu50.investing cash flows touzixianjinliu51.cash flow from investing touzihuodongxianjinliu52.cash flows from financing chouzihuodongxianjinliu53.debt ratio zichanfuzhailv54.debt-to-equity ratio chanquanbilv55.equity multiplier quanyichengshu56.debt-to-long capital ratio changqizibenfuzhailv57.time of interest earned based on earnings (TIE)58.Earnings-based interest coverage ratio lixibaozhangbeishu59.cash flow coverage ratio xianjinliuliangbaozhangbilv60.time of interest earned based on cash flows61.Cash flow-based interest coverage ratio xianjinliulianglixibaozhangbeishu62.debt-to-cash flow ratio xianjinliuliangzhaiwubi63.accounts receivable turnover/days sales outstanding (DSO) yingshouzhangkuanzhouzhuanlv/yingshouzhangkuanzhouzhuantianshu64.inventory turnover cunhuozhouzhuanlv65.current assets turnover liudongzichanzhouzhuanlv66.non-current assets turnover/fixed assets turnover feiliudongzichanzhouzhuanlv（gudingzichanzhouzhuanlv）67.total assets turnover zongzichanzhouzhuanlv68.gross profit margin xiaoshoumaolilv69.net profit margin xiaoshoulirunlv70.return on assets (ROA) zichanlirunlv71.return on equity (ROE) quanyijinglilv72.Du Pont system dubangcaiwufenxitixi73.improved financial analysis system gaijindecaiwufenxitixi74.net operating assets jingjingyingzichan75.net financial liabilities jingjinrongfuzhai76.after-tax operating profit shuihoujingyinglirun77.after-tax interest expense shuihoulixifeiyong78.net financial leverage jingcaiwuganggan79.earnings per share meiguyingyu80.sales forecast xiaoshouyuce81.the percentage of sales method xiaoshoubaifenbifa82.external financing requirement(EFR) waiburongzie83.sensitivity analysis of EFR waiburongzixuqiudeminganfenxi84.internal growth rate neihanzengchanglv85.sustainable growth rate kechixuzengchanglv86.effective growth rate shijizengchanglv87.overall budget (general budget) quanmianyusuan88.sales budget xiaoshouyusuan89.production budget shengchanyusuan90.direct material budget zhijiecailiaoyusuan91.direct labor budget zhijierengongyusuan92.overhead budget zhizaofeiyongyusuan93.product cost budget chanpinchengbenyusuan94.sales expense and administrative xiaoshoufeiyong95.general expense budget guanlifeiyongyusuan96.cash budget xianjinyusuan97.capital expenditure budget zibenzhichuyusuan98.income statement budget lirunbiaoyusuan99.balance sheet budget zichanfuzhaibiaoyusuan 100.flexible budget danxingyusuan101.the valuation of discounted cash flow method zhexianxianjinliulianggujiafa 102.the time value of money huobideshijianjiazhi103.future value and present value fulizhongzhiyuxianzhi 104.ordinary annuity putongnianjin105.annuity due yufunianjin 106.deferred annuity diyannianjin 107.perpetuity yongxunianjin 108.bond valuation zhaiquangujia109.par value (face value, principal) zhaiquanmianzhi 110.coupon rate piaomianlilv111.maturity date daoqiri112.nominal annual rate mingyililv113.periodic rate zhouqililv114.effective annual rate shijililv115.real discount bond chuntiexianzhaiquan116.zero bond pingxizhaiquan117.perpetual bond yongjiuzhaiquan118.outstanding bond liutongzhaiquan119.yield to maturity zhaiquandaoqishouyilv120.stock valuation gupiaogujia121.ordinary stock putonggu122.preferred stock youxiangu123.common stockholder putonggugudong124.preferred stockholder youxiangugudong125.open price kaipanjia126.close price shoupanjia127.high price zuigaojia128.low price zuidijia129.zero growth model valuation lingzengchanggupiaogujia130.constant growth model valuation gudingzengchanggupiaogujia131.non-constant growth model valuation feigudingzengchanggupiaogujia132.risk and rate of return fengxianhebaochou133.stand-alone risk and rates of return danxiangzichandefengxianhebaochou134.Relaxed/restricted/moderate current asset investment policy kuansongde/jinsuode/shizhongdeyingyunzibenzhengce135.Maturity matching(self-liquidating) /aggressive/conservative current assetfinancing policy peihexing/jijinxing/wenjianxingchouzizhengce136.Credit terms for borrowing jiekuandexinyongtiaojian137.line of credit xindaixiane138.revolving credit agreement zhouzhuanxindaixieyi139.compensating balances buchangxingyue140.loan mortgage jiekuandiya141.Forms of interest payment jiekuanlixidezhifufangfa142.Distributions to shareholders/dividend distribution lirunfenpei143.Declaration date gulixuangaori144.Holder-of-record date guquandengjiri145.payment date gulizhifuri146.Ex-dividend date chuxiri147.Cash dividend xianjinguli148.asset (property)dividend caichanguli149.liability dividend fuzhaiguli150.stock dividend gupiaoguli151.Dividend irrelevance theory guliwuguanlun152.dividend relevance theory gulixiangguanlun153.private corporation simugongsi weishangshigongsi154.Book-value weight zhangmianjiazhiquanshu155.market value weight shichangjiazhiquanshu156.target value weight mubiaojiazhiquanshu157.Business risk jingyingfengxian158.financial risk caiwufengxian159.degree of operational leverage jingyinggangganxishu160.degree of financial leverage caiwugangganxishu161.total degree of leverage zonggangganxishu162.debt holder zhaiquanren163.Net profit theory jingshouyililun164.operating profit theory yingyeshouyililun165.trade-off theory quanhenglilun166.EPS analysis of financing rongzidemeigushouyifenxi167.optimal capital structure zuijiazibenjiegou168.Firm valuation qiyejiazhipinggu169.integrated value qiyedezhengtijiazhi170.economic value qiyedejingjijiazhi171.Current market value xianshishichangjiazhi172.fair market value gongpingshichangjiazhi173.Entity value shitijiazhi174.equity value guquanjiazhi175.Going-concern value chixujingyingjiazhi176.liquidation value qingsuanjiazhi177.Minor equity value shaoshuguquanjiazhi178.controlling equity value kongguquanjiazhi179.premium of controlling rights kongguquanyijia180.dividend discount model gulizhexianmoxing181.option-pricing model qiquandingjiamoxing182.discounted cash flow valuation zhexianxianjinliuliangmoxing183.book value zhangmianjiazhi184.market value shichangjiazhi185.liquidation value qingsuanjiazhi186.stand-alone risk and rates of return danxiangzichandefengxianhebaochou187.Probability gailv188.expected valueqiwangzhi，pingjunzhi189.variance fangcha190.standard deviation biaozhuncha191.coefficient of variation(CV)bianhuaxishu192.portfolio risk and return touzizuhedefengxianhebaochou193.expected rate of return yuqibaochoulv194.Correlation xiangguanxing195.perfectly positive correlation wanquanzhengxiangguan196.perfectly negative correlation wanquanfuxiangguan197.no correlation buxiangguan198.Coefficient of correlation xiangguanxishu199.co-variance xiefangcha200.efficient set youxiaoji201.capital market line zibenshichangxian202.equilibrium junhengdian203.systematic risk (market risk, non-diversifiable risk) xitongfengxian204.non systematic risk (company-specific risk, diversifiable risk)feixitongfengxian205.capital asset pricing model (CAPM) zibenzichandingjiamoxing206.security market line zhengquanshichangxian207.opportunity cost of capital zibendejihuichengben208.required rate of return on investment touzidebiyaobaochoulv209.net present value (NPV) jingxianzhi210.profitability index (PI) xianzhizhishu211.internal rate of return (IRR) neihanbaochoulv212.payback period (PP) huishouqi213.accounting rate of return (ARR)huijishouyilv214.cash flows xianjinliuliang215.cash outflows xianjinliuchuliang216.cash inflows xianjinliuruliang217.operating cash flows yingyexianjinliuliang218.cash costs fuxianchengben219.salvage value canzhi220.relevant cost xiangguanchengben221.irrelevant cost feixiangguanchengben222.Differential cost chaechengben223.future cost weilaichengben224.replacement cost zhongzhichengben225.opportunity cost jihuichengben226.Sunk cost chenmeichengben227.historical cost guoquchengben228.book cost zhangmianchengben229.Replacement decision of fixed asset gudingzichangengxinjuece230.average annual cost of fixed asset gudingzichandepingjunnianchengben231.Adjusted cash flow method diaozhengxianjinliuliangfa232.adjusted discount rate method fengxiandiaozhengzhexianlvfa233.Weighted average cost of capital jiaquanpingjunzibenchengben234.project risk xiangmufengxian235.project systematic risk xiangmuxitongfengxian236.comparable firms kebiqiye237.Transaction demand jiaoyixingxuyao238.precautionary demand yufangxingxuyao239.speculative demand toujixingxuyao240.the management of cash receipts and expenditures xianjinshouzhiguanli241.use cash floats shiyongxianjinfuyouliang242.accelerate cash receipts jiasushoukuan243.defer the disbursement of payables tuichiyingfukuandezhifu244.optimal cash balance zuijiaxianjinchiyouliang245.cost analysis model chengbenfenximoshi246.opportunity cost jihuichengben247.management cost guanlichengben248.stock-out cost duanquechengben249.inventory model cunhuomoshi250.transaction cost jiaoyichengben251.random model suijimoshi252.the management of accounts receivable yingshouzhangkuanguanli253.Credit policy xinyongzhengce254.credit term xinyongqijian255.credit standard xinyongbiaozhun256.cash discount policy xianjinzhekouzhengce257.the ages of accounts receivable yingshouzhangkuanzhangling258.collection policy shouzhangzhengce259.inventory management cunhuoguanli260.acquisition cost qudechengben261.ordering cost dinghuochengben262.purchase cost gouzhichengben263.storage cost chucunchengben264.fixed cost gudingchengben265.variable cost biandongchengben266.basic economic order quantity model (EOQ model) jingjidinghuoliangjibenmoxing267.extended economic order quantity model jingjidinghuoliangkuozhanmoxing268.Ordering lead time dinghuotiqianqi269.safety stocks baoxianchubei270.reorder points zaidinghuodian271.bond ratings zhaiquanpingji272.convertibles kezhuanhuanzhengquan273.convertible bonds kezhuanhuanzhaiquan274.Conversion price zhuanhuanjiage275.conversion ratio zhuanhuanbilv276.conversion period zhuanhuanqi277.Call provisions shuhuitiaokuan278.non-callable period bukeshuhuiqi279.callable period shuhuiqi280.call price shuhuijiage281.Call conditions shuhuitiaojian282.put provisions huishoutiaokuan283.force conversion provision qiangzhixingzhuanhuantiaokuan284.Leases zulin285.lease contract zulinheyue286.lesser chuzuren287.lessee chengzuren288.Operating leases jingyingzulin289.financial leases (capital leases) rongzizulin290.direct leases zhijiezulin291.leveraged leases gangganzulin292.sale and lease-back shouhouzuhui293.the break-even lease income for lesser chuzurendesunyipinghengzujin294.Cancellable leases kechexiaozulin295.non-cancellable leases bukechexiaozulin296.off-balance sheet financing biaowairongzi297.Working capital policies yingyunzibenzhengce298.current asset investment policies yingyunzibenchiyouzhengce299.current asset financing policies yingyunzibenchoujizhengce300.Distributions to shareholders/dividend distribution lirunfenpei301.Cash dividend xianjinguli302.asset (property) dividend caichanguli303.liability dividend fuzhaiguli304.stock dividend gupiaoguli305.Residual dividend policy shengyugulizhengce306.constant or continuing growth dividend policy gudinghuochixuzengchangdegulizhengce307.constant payout ratio dividend policy gudinggulizhifulvzhengce308.Target capital structure mubiaozibenjiegou309.stock splits gupiaofenge310.Cost of capital zibenchengben311.specific cost of capital (respective component cost of capital) gebiezibenchengben312.weighted average cost of capital jiaquanpingjunzibenchengben313.Options qiquan314.option contract qiquanheyue315.underlying asset biaodezichan316.maturity date daoqiri317.the exercise of options qiquandezhixing318.Call option kanzhangqiquan319.Put option kandieqiquan320.American option meishiqiquan321.European option oushiqiquan322.long position duotou323.short position kongtou324.In the money shizhiqiquan325.Out of the money xuzhiqiquan326. At the money pingjiaqiquan327.Principles of valuing options qiquangujiayuanli328.Real options（shiwuqiquan）329.Purchased material waigoucailiao330.purchased fuel waigouranliao331.purchased power waigoudongli332.wages and welfare gongzijifulifei333.depreciation expense zhejiufei334.taxes shuijin335.other expenditures qitazhichu336.Manufacturing cost shengchanjingyingchengben337.selling expenses xiaoshoufeiyong338.general administrative expenses guanlifeiyong339.Inventorial costs jirucunhuodechengben340.capitalized costs zibenhuachengben341.expensed costs feiyonghuachengben342.Product cost chanpinchengben343.period cost qijianchengben344.cost object chengbenduixiang345.direct cost zhijiechengben346.indirect cost jianjiechengben347.Effective cost shijichengben348.standard cost biaozhunchengben349.total cost quanbuchengben350.variable cost biandongchengben351.product-based costing system chanpinjichuchengbenjisuanzhidu352.activity-based costing system zuoyejichuchengbenjisuanzhidu353.Absorption rate fenpeilv354.finished goods wangongchanpin 355.work-in-process zaichanpin356.equivalent units yuedangchanliang357.joint products lianchanpin358.by-products fuchanpin359.Product costing pinzhongfa360.batch costing fenpifa361.process costing fenbufa362.Cost behavior chengbenxingtai363.fixed cost gudingchengben364.variable cost biandongchengben365.hybrid cost hunhechengben366.Cost-volume-profit analysis ben-liang-lifenxi367.marginal contribution bianjigongxian368.contribution margin bianjigongxianlv369.Break-even analysis yingkuilinjiefenxi370.Margin of safety anquanbianji371.the rate of margin of safety anquanbianjilv372.sensitivity analysis minganfenxi373.coefficient of sensitivity minganxishu374.Ideal standard cost lixiangbiaozhunchengben375.normal standard cost zhengchangbiaozhunchengben376.standard direct material cost zhijiecailiaobiaozhunchengben377.standard direct labor cost zhijierengongbiaozhunchengben378.standard fixed overhead gudingzhizaofeiyongbiaozhunchengben379.variance analysis chayifenxi380.Performance evaluation yejipingjia381.cost centre chengbenzhongxin382.responsibility cost zerenchengben383.controllable cost kekongchengben384.non-controllable cost bukekongchengben385.profit centre lirunzhongxin386.Investment centre touzizhongxin387.residual income shengyushouyisenkejiaoyubeijingzhucehuijishimianshoujiaoyanzhongxindiqiushangshengmingdechuxianheshengchang，shiyizhongweibeirelixuedierdinglvdewuzhiyundongxianxiang，congerdailailiaowuzhiyunengliangdezuhexingshi，congerzaiyoujitizhongchanshengliaoganzhi、xingdong、renzhi、sikaodengxingwei。
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章子怡因拍摄受伤表示只要观众对她的演技满意可以不顾自己首发2024-01-20 07:32·墨秋晚冰章子怡这位娱乐圈的巨星近日因为为了一部新作品的拍摄付出了巨大的代价在影片的拍摄现场她不仅需要应对高强度的动作戏更要承受极端的情绪压力这一次的受伤让她对演员职业的艰辛有了更为深刻的感受然而令人敬佩的是尽管经历了伤痛她却以坚定的态度表示只要观众对她的演技感到满意那就已经是对她最大的安慰演员这个职业的辛酸与奋斗在章子怡的身上得到了生动而鲜明的体现在拍摄现场她时刻面临各种挑战这既包括身体上的极限挑战也涉及到对情感的极端释放有时候她需要在极短的时间内完成高难度的动作每一次都是对身体素质和技艺的考验；有时候她要深入到角色的内心承受起伏不定的情感波动这对演技的要求更是极高而这一次的受伤则使她对演员职业的理解达到了一个新的高度章子怡在接受采访时表示每一次的受伤对她而言都是一次成长的机会这种积极的态度令人钦佩在娱乐圈许多明星可能因为外界的压力、争议或是困境而选择放弃然而章子怡却用实际行动诠释了她对表演的真挚热爱对她而言每一次受伤都成为更深层次理解表演的契机她愿意为了艺术付出一切这种专业和敬业的态度也为观众树立了一个值得崇敬的榜样除了对演员职业的理解章子怡的言辞中透露出对观众的感激之情她强调只要观众对她的演技感到满意这已经是对她最大的安慰这种以观众为中心的态度使她与粉丝之间建立了一种独特的情感纽带观众的认可和支持是她前行路上最坚实的后盾也是她不断努力的动力源泉在这个娱乐圈竞争激烈的时代能够保持与观众的紧密联系不仅是明星的幸运更是一种艺人应有的担当章子怡对观众的感谢之情不仅仅停留在嘴上她表示自己会更加努力地去塑造角色去诠释每一个角色的内心世界这一点也从另一个侧面展示了她对表演的责任心和执着追求她深信只要自己尽心尽力演技足以打动观众那么一切付出都是值得的这种坚定的信念不仅是她个人对演艺事业的执着也是对整个行业的一种积极影响在这个时刻我们不禁要思考演员到底为了什么而付出这么多是为了金钱是为了名利或者更深层次的是为了表达自己对生活、对世界的理解与追求章子怡的经历告诉我们演员不仅仅是一个外表光鲜的形象背后是无数次的努力与坚持每一次受伤、每一次压力都是他们成长的脚印是对艺术的执着与热爱在这个充满竞争与变数的娱乐圈章子怡的故事如同一盏明灯照亮着演员们前行的道路她的坚韧、奉献与对观众的感激之情都让人深感震撼无论是什么样的压力和困难只要心中有对表演的热爱对观众的感激就能够坚持走下去这也许正是娱乐圈的真谛而章子怡无疑是一位为之闪耀的代表章子怡的执着精神不仅在她个人的表演生涯中有所体现更在她对整个行业的积极推动中得以展现她强调自己会更加努力地去塑造角色不仅是对自身的要求更是对观众负责这种态度影响着整个娱乐圈呼吁演员们注重专业素养不仅仅是外在形象的打磨更是对角色内在深度的挖掘这种艺术追求让观众不仅仅是看到一个美好的外表更能感受到角色的鲜活和丰富观众作为演艺事业的支持者得到了章子怡的感激之词而这种感激不仅仅是口头上的更是通过她的努力和付出实实在在地传达给了观众在这个信息过载的时代观众的选择性越来越严格而章子怡通过不懈的努力赢得了观众的认可她所传递出的不仅是对表演的热爱更是对观众需求的敏感与尊重这种沟通使她与观众之间建立起一种独特的情感纽带形成了良好的艺人形象在章子怡的发言中她对每一次受伤都看作是成长的机会这也是她对自身职业的一种担当每一次压力和困境都被她转化为更深层次对表演的理解这种成长的态度不仅仅是她个人的更是整个演员群体对待职业的一种态度在娱乐圈竞争激烈的情况下能够保持对艺术的热爱并从困境中找到机会这正是一位资深演员所应有的心态综合而言章子怡的经历和表态不仅是一次娱乐圈内部的小插曲更是对整个演艺事业的一次深刻思考她的坚持、奉献和对观众的感激之情构成了一幅娱乐圈中的亮丽画卷她的故事不仅是一份勉励更是对演员责任与热爱的生动写照或许正是有了这样的艺人娱乐圈才能不断繁荣发展成为观众心中不可或缺的一部分