【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 扣繳義務人Withholding agent 代扣代繳稅款Withholding and remitting tax 預提所得稅Withholding ine tax 零稅率Zero tax rate 財務成本管理應收賬款周轉次數(shù)Accounts receivable turnover應收賬款周轉天數(shù)Accounts receivable turnover days取得成本Acquisition cost實際增長率Actual growth rate實際利率Actual interest rate配股后每股價格Afterallotment price per share配股權價值Allotment option value配股價格Allotment price預付年金（即付年金、期初年金）Annuity due會計報酬率法Accounting rate of return(ARR)平均交貨時間Average delivery time貝塔（β）系數(shù) Beta coefficient債券評級Bond rating債券估價Bond valuation每股凈資產Book value per share(BPS)盈虧臨界點Breakeven point保險儲備（安全存量）Buffer inventory資本支出Capital expenditure持有成本Carrying cost現(xiàn)金預算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經營活動現(xiàn)金流量Cash flows from operational activities混合租賃Combination lease傭金Commission普通股Common stock補償性余額Compensating balance復利Compound interest全面預算Comprehensive budget企業(yè)價值評估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流動資產周轉次數(shù)Current assets turnover流動資產周轉天數(shù)Current assets turnover days流動比率Current ratio本期收入乘數(shù)Current sales multiplier債務市場Debt market/Bond market資產負債率Debttoasset ratio產權比率Debttoequity ratio股利宣告日Declaration date財務杠桿系數(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經營杠桿系數(shù)Degree of operating leverage(DOL)股價下行乘數(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)經濟訂貨量Economic order quantity(EOQ)每股盈余稀釋EPS dilution每股盈余無差別點法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)權益乘數(shù)Equity multiplier股權價值Equity value經濟增加值Economic value added(EVA)除息日Exdividend date執(zhí)行價格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財務估價Financial valuation完工產品Finished goods固定預算Fixed budget彈性預算Flexible budget浮動利率Floating interest rate浮動優(yōu)惠利率Floating prime interest rate債務現(xiàn)金流量Free cash flows of creditors股權現(xiàn)金流量Free cash flows of equity實體現(xiàn)金流量Free cash flows of firm復利終值系數(shù)FV interest factor預付年金終值系數(shù)FV interest factor of annuity due終值Future value(FV)管理費用General and administrative expense持續(xù)經營價值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內含增長率Internal growth rate內部轉移價格Internal transfer price內在市銷率Intrinsic sales multiplier內在價值Intrinsic value存貨周轉次數(shù)Inventory turnover存貨周轉天數(shù)Inventory turnover days投資中心Investment center內含報酬率法Internal rate of return(IRR)非相關成本Irrelevant cost發(fā)行價格Issuance price租賃期Lease term租賃資產Leasehold property承租人Lessee出租人Lessor杠桿貢獻率Leverage contributing ratio杠桿租賃Leverage lease清算價值Liquidation value短期償債能力比率Liquidity ratios長期債券Longterm bond制造費用預算Manufacturing overhead budget邊際貢獻率Marginal contribution ratio市場組合Market portfolio市場價格Market price市價稀釋Market price dilution市場風險溢價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)價值最大化Maximization of firm’s value股東財富最大化Maximization of shareholders’ wealth混合成本Mixed cost互斥項目Mutually exclusive projects/events流通債券Negotiable bond凈財務杠桿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)經營租賃Operating lease經營杠桿Operating leverage機會成本Opportunity cost期權價值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經營資產銷售百分比Percentage of operating assets to sales經營負債銷售百分比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產品成本預算Product cost budget生產預算Production budget生產成本Production cost制造費用Production overhead利潤中心Profit center利潤最大化Profit maximization項目特有風險Projectspecific risk公開增發(fā)Public offering復利現(xiàn)值系數(shù)PV interest factor預付年金現(xiàn)值系數(shù)PV interest factor of annuity due現(xiàn)值Present value(PV)速動比率Quick ratio股權登記日Record date共同年限法Replacement chain (mon life) approach必要報酬率Required rate of return剩余股利政策Residual dividend policy剩余權益收益Residual equity ine剩余凈金融支出Residual net financial expenditure剩余經營收益Residual operating ine責任中心Responsibility center利潤留存率Retention ratio權益凈利率Return on equity投資報酬率Return on investment收入中心Revenue center無風險利率Riskfree interest rate無風險報酬率Riskfree rate of return安全邊際率Safety margin ratio銷售預算Sales budget銷售費用Sales expense銷售預測Sales forecast銷售增長率Sales growth rate代銷Sales on mission銷售數(shù)量Sales volume股東權益增長率Shareholders’ equity growth ratio短缺成本Shortage cost證券市場線Security market line(SML)標準成本Standard cost股票股利Stock dividend股價最大化Stock price maximization股票回購Stock repurchase股票分割Stock split儲存成本Storage cost沉沒成本Sunk cost可持續(xù)增長率Sustainable growth rate系統(tǒng)風險（市場風險、不可分散風險）Systematic risk (Market risk/Nondiversifiable risk)目標資本結構Target capital structure時間溢價Time premium貨幣的時間價值Time value of money固定成本總額Total