节 1 财务管理 1 资金 1 金融商品 1 财务活动 1 筹资管理 1 投资管理 1 直接投资 1 间接投资 1 证券投资 1 长期投资 1 短期投资 1 对内投资 1 对外投资
名词(中文)
名词(英文) financial management fund financial instrument finance activity financing management investing management direct investment indirect investment securities investment long-term investment (or Noncurrent investment) short-term investment (or temperorary investment) internal investment external investment profit and dividend distribution management profit maximum Earnings per share maximum value of the enterprise financial prodiction financial decision financial budget financial control financial analysis income tax tax on commeodities in circulation tax on (natural) resources property tax tax on economic activities interest rate the real risk-free rate of interest inflation premium risk premium time value of money future value present value annuity annuity due indefinte annuity risk market risk
1 利润(股利)分配管理 1 利润最大化 1 资本利润率(每股利润)最大化 1 企业价值 1 财务预测 1 财务决策 1 财务预算 1 财务控制 1 财务分析 1 所得税 1 流转税 1 资源税 1 财产税 1 行为税 1 利率 1 纯利率 1 通货膨胀附加率 1 风险附加率 2 资金的时间价值 2 终值 2 现值 2 年金 2 预付年金 2 永续年金 2 风险 2 市场风险
2 企业特有风险 2 经营风险 2 财务风险 2 报酬 2 投资报酬率 2 无风险报酬率 2 风险报酬率 2 期望值 2 方差 2 标准差 2 标准差系数 2 成本性态分析 2 本量利分析 2 变动成本 2 固定成本 2 混合成本 2 高低点法 2 散布图法 2 一元直线回归法 2 技术测定法 2 直接分析法 2 边际贡献 2 边际贡献率 2 变动成本率 2 保本分析 2 保利分析 2 安全边际量 2 安全边际额 3 筹资决策 3 吸收直接投资 3 发行股票 3 发行债券 3 融资租赁 3 商业信用 3 销售百分比法 3 每股价格 3 优先股筹资 3 留存收益 3 补偿性余额 3 名义利率
unsystematic risk (or company-specific risk) operating risk financial risk return return on investment (ROI) return on risk free investment return on risk investment expected rate of return variance standard deviation coefficient of variance cost behavior analysis cost volume prfoit analysis (CVP analysis) variable cost fixed cost mixed cost high-low method scattered-points graphing method regression analysis method industrial engineering method direct analysis contribution margin contribution margin rate variable cost rate break-even analysis target profit analysis safety margins sales revenue on safey margins financing decision Absoption investment stock issuance bonds issuance capital lease commercial trust or commercial credit Percentage on sales method price per share preferred stock financing retained earnings compensation balance nominal rate

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