【正文】 增值稅Value added tax(VAT) 土地增值稅Valueadded tax on land/Land appreciation tax 增值稅減免VAT exemption or reduction 車船稅Vehicle and vessel tax 車輛購置稅Vehicle purchase tax 扣繳義務(wù)人Withholding agent 代扣代繳稅款Withholding and remitting tax 預(yù)提所得稅Withholding ine tax 零稅率Zero tax rate 財(cái)務(wù)成本管理應(yīng)收賬款周轉(zhuǎn)次數(shù)Accounts receivable turnover應(yīng)收賬款周轉(zhuǎn)天數(shù)Accounts receivable turnover days取得成本Acquisition cost實(shí)際增長率Actual growth rate實(shí)際利率Actual interest rate配股后每股價(jià)格Afterallotment price per share配股權(quán)價(jià)值A(chǔ)llotment option value配股價(jià)格Allotment price預(yù)付年金（即付年金、期初年金）Annuity due會(huì)計(jì)報(bào)酬率法Accounting rate of return(ARR)平均交貨時(shí)間Average delivery time貝塔（β）系數(shù) Beta coefficient債券評(píng)級(jí)Bond rating債券估價(jià)Bond valuation每股凈資產(chǎn)Book value per share(BPS)盈虧臨界點(diǎn)Breakeven point保險(xiǎn)儲(chǔ)備（安全存量）Buffer inventory資本支出Capital expenditure持有成本Carrying cost現(xiàn)金預(yù)算Cash budget現(xiàn)金股利Cash dividend現(xiàn)金流量利息保障倍數(shù)Cash flow interest coverage ratio經(jīng)營活動(dòng)現(xiàn)金流量Cash flows from operational activities混合租賃Combination lease傭金Commission普通股Common stock補(bǔ)償性余額Compensating balance復(fù)利Compound interest全面預(yù)算Comprehensive budget企業(yè)價(jià)值評(píng)估Corporate valuation成本性態(tài)Cost behavior成本中心Cost centre成本的歸集和分配Cost collection and allocation資本成本Cost of capital稅后債務(wù)成本Cost of debt after tax成本差異Cost variance平息債券Coupon bond債券票面利率Coupon interest rate流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù)Current assets turnover流動(dòng)資產(chǎn)周轉(zhuǎn)天數(shù)Current assets turnover days流動(dòng)比率Current ratio本期收入乘數(shù)Current sales multiplier債務(wù)市場Debt market/Bond market資產(chǎn)負(fù)債率Debttoasset ratio產(chǎn)權(quán)比率Debttoequity ratio股利宣告日Declaration date財(cái)務(wù)杠桿系數(shù)Degree of financial leverage(DFL)直接租賃Direct leasing折現(xiàn)率Discount rate純貼現(xiàn)債券（零息債券）Discounted bond (Zero coupon bond)股利支付率Dividend payout ratio經(jīng)營杠桿系數(shù)Degree of operating leverage(DOL)股價(jià)下行乘數(shù)Downstream price multiplier總杠桿系數(shù)Degree of total leverage (DTL)息前稅前利潤Earnings before interests and taxes(EBIT)經(jīng)濟(jì)訂貨量Economic order quantity(EOQ)每股盈余稀釋EPS dilution每股盈余無差別點(diǎn)法EPS indifferent point method(EBITEPS break even analysis)每股盈余最大化EPS maximization每股盈余Earnings per share(EPS)權(quán)益乘數(shù)Equity multiplier股權(quán)價(jià)值Equity value經(jīng)濟(jì)增加值Economic value added(EVA)除息日Exdividend date執(zhí)行價(jià)格Exercise price/Strike price外部融資銷售增長比External financing needed to sales growth ratio融資租賃Financial lease/Capital lease財(cái)務(wù)估價(jià)Financial valuation完工產(chǎn)品Finished goods固定預(yù)算Fixed budget彈性預(yù)算Flexible budget浮動(dòng)利率Floating interest rate浮動(dòng)優(yōu)惠利率Floating prime interest rate債務(wù)現(xiàn)金流量Free cash flows of creditors股權(quán)現(xiàn)金流量Free cash flows of equity實(shí)體現(xiàn)金流量Free cash flows of firm復(fù)利終值系數(shù)FV interest factor預(yù)付年金終值系數(shù)FV interest factor of annuity due終值Future value(FV)管理費(fèi)用General and administrative expense持續(xù)經(jīng)營價(jià)值Going concern value毛租賃Gross lease營業(yè)現(xiàn)金毛流量Gross operating cash flows套期保值原理Hedging principle間接成本Indirect cost通貨膨脹率Inflation rate利息保障倍數(shù)Interest coverage ratio稅后利息率Interest rate after tax內(nèi)含增長率Internal growth rate內(nèi)部轉(zhuǎn)移價(jià)格Internal transfer price內(nèi)在市銷率Intrinsic sales multiplier內(nèi)在價(jià)值Intrinsic value存貨周轉(zhuǎn)次數(shù)Inventory turnover存貨周轉(zhuǎn)天數(shù)Inventory turnover days投資中心Investment center內(nèi)含報(bào)酬率法Internal rate of return(IRR)非相關(guān)成本Irrelevant cost發(fā)行價(jià)格Issuance price租賃期Lease term租賃資產(chǎn)Leasehold property承租人Lessee出租人Lessor杠桿貢獻(xiàn)率Leverage contributing ratio杠桿租賃Leverage lease清算價(jià)值Liquidation value短期償債能力比率Liquidity ratios長期債券Longterm bond制造費(fèi)用預(yù)算Manufacturing overhead budget邊際貢獻(xiàn)率Marginal contribution ratio市場組合Market portfolio市場價(jià)格Market price市價(jià)稀釋Market price dilution市場風(fēng)險(xiǎn)溢價(jià)Market risk premium債券到期日Maturity date市場增加值Market value added(MAV)最大最小法Maximin method企業(yè)價(jià)值最大化Maximization of firm’s value股東財(cái)富最大化Maximization of shareholders’ wealth混合成本Mixed cost互斥項(xiàng)目Mutually exclusive projects/events流通債券Negotiable bond凈財(cái)務(wù)杠桿Net financial leverage凈租賃Net lease營業(yè)現(xiàn)金凈流量Net operating cash flows銷售凈利率Net profit margin凈現(xiàn)值法NPV method凈現(xiàn)值Net present value(NPV)經(jīng)營租賃Operating lease經(jīng)營杠桿Operating leverage機(jī)會(huì)成本Opportunity cost期權(quán)價(jià)值Option value訂貨提前期Order lead time訂貨成本Ordering cost普通年金（后付年金）Ordinary annuity債券面值Par value/Face value回收期法Payback period method股利支付日Payment date經(jīng)營資產(chǎn)銷售百分比Percentage of operating assets to sales經(jīng)營負(fù)債銷售百分比Percentage of operating liabilities to sales銷售百分比法Percentageofsales method期間成本Period cost定期預(yù)算Periodic budget永久債券Perpetual bond永續(xù)年金Perpetuity優(yōu)先股Preferred stock現(xiàn)值指數(shù)Present value index產(chǎn)品成本預(yù)算Product cost budget生產(chǎn)預(yù)算Production budget生產(chǎn)成本Production cost制造費(fèi)用Production overhead利潤中心Profit center利潤最大化Profit maximization項(xiàng)目特有風(fēng)險(xiǎn)Projectspecific risk公開增發(fā)Public offering復(fù)利現(xiàn)值系數(shù)PV interest factor預(yù)付年金現(xiàn)值系數(shù)PV interest factor of annuity due現(xiàn)值Present value(PV)速動(dòng)比率Quick ratio股權(quán)登記日Record date共同年限法Replacement chain (mon life) approach必要報(bào)酬率Required rate of return剩余股利政策Residual dividend policy剩余權(quán)益收益Residual equity ine剩余凈金融支出Residual net financial expenditure剩余經(jīng)營收益Residual operating ine責(zé)任中心Responsibility center利潤留存率Retention ratio權(quán)益凈利率Return on equity投資報(bào)酬率Return on investment收入中心Revenue center無風(fēng)險(xiǎn)利率Riskfree interest rate無風(fēng)險(xiǎn)報(bào)酬率Riskfree rate of return安全邊際率Safety margin ratio銷售預(yù)算Sales budget銷售費(fèi)用Sales expense銷售預(yù)測(cè)Sales forecast銷售增長率Sales growth rate代銷Sales on mission銷售數(shù)量Sales volume股東權(quán)益增長率Shareholders’ equity growth ratio短缺成本Shortage cost證券市場線Security market line(SML)標(biāo)準(zhǔn)成本Standard cost股票股利Stock dividend股價(jià)最大化Stock price maximization股票回購Stock repurchase股票分割Stock split儲(chǔ)存成本Storage cost沉沒成本Sunk cost可持續(xù)增長率Sustainable growth rate系統(tǒng)風(fēng)險(xiǎn)（市場風(fēng)險(xiǎn)、不可分散風(fēng)險(xiǎn)）Systematic risk (Market risk/Nondiversifiable risk)目標(biāo)資本結(jié)構(gòu)Target capital structure時(shí)間溢價(jià)Time premium貨幣的時(shí)間價(jià)值Time value of money固定成本總額Total