A
absolute priority rule (APR) {jd1}优先法则
accounts receivable financing 应收账款融资
accounts receivable 应收账款
accounts-receivable-backed loans 应收帐款担保xx
acquisition 收购/兼并
Adjusted Return Preferred Stocks (ARPS) 可调整收益率的优先股
adjusted-present-value (APV) 修正现值
adjustment to discount rate (ADR) 调整贴现率
adjustment to initial outlay (AIO) 调整初始投资
advance commitment 预先承诺
agency cost 代理成本
agency theory 代理理论
agent 代理人
aggregation 综合
aging schedule 账龄表
alternative minimum tax (AMT) 选择性最小税率
American and European options 美式期权和欧式期权
American Depository Receipt (ADR) 美国存托证
American Stock Exchange 美国证券市场
amortizing a loan 分期还贷
annuity due 预付年金
annuity 年金
Arbitrage Pricing Theory (APT) 套利定价理论
arbitrage 套利
asset management 资产管理
asset requirements 资产需要量
asset 资产
auditing 审计
Automatic Clearinghouse Electronic Transfer 自动清算系统
average accounting return 平均会计收益率
average collection period (ACP) 平均收账期
average daily sales (ADS) 平均日销售额
average 平均数
B
bad acquisitions 失败收购
balance sheet 资产负债表
Bank of America 美洲银行
Bankers' Acceptances (BAs) 银行承兑xx
banking system 银行系统
bankruptcy cost 破产成本
bearer 无记名
Before-Tax Cost of Debt plus Risk Premium 税前债务成本+风险溢价
benchmark 比较基准
benefits 津贴
best efforts offering 余额包销
best efforts 代销
Best, Optimistic and Pessimistic analysis BOP分析
beta 贝塔系数
bidder 投标者
binomial tree 二项树
binomid approach 二项方法
bondholders 债券持有者
bonding 契约
bonuses 奖金
book value 账面价值
break-even analysis 盈亏平衡分析
bubble theory 泡沫理论
bullet bond 子弹式债券
C
call option 看涨期权
call premium 赎回溢价
call-protected 赎回保护的
capital asset pricing model (CAPM) 资本资产定价模型
capital budgeting 资本预算
capital gain 资本利得收益率
capital gains taxes 资本利得税
capital market line 资本市场线
capital markets 资本市场
capital rationing 资金配给
capital structure 资本结构
capital surplus 资本赢余
career prospects 职务范畴
carrying cost 运输成本
carrying costs 置存成本
cash balances 现金平衡
cash budget 现金预算
cash concentration 现金集中
cash cycle 现金周转
cash discounts 现金折扣
cash dividend 现金股利
cash flow time line 现金流量时间线
cash flow 现金流
cash offer 现金发行
cash receipts 现金回收
cash transaction 现金交易
cash-flow ability 现金流动能力
CBOE 芝加哥期权交易所
certainty equivalent (CE) 确定性等值
change in networking capital 净营运资本变动额
characteristic line (证券)特征线
Citibank 花旗银行
coefficient of variation 方差系数
collection policy 收账政策
commercial paper 商业票据
common stock 普通股
common/ordinary shares 普通股
compensating balances {zd1}存款余额
competitive offer 竞价出售法
compound interest 复利
compound value 复利值
compounding 复利计算
concentration banking 集中银行法
consolidation 新设合并
contingent claims 或有索取权
continuous compounding 连续复利计算
contribution margin 边际贡献
conversion price 转换价格
conversion rate 转换比率
convertibles 可转换债券
corporate finance 公司金融
corporate financial management 公司金融管理
corporate taxes 公司税
corporation 公司制
correlation coefficient 相关系数
correlation 相关系数
cost of capital 资本成本
cost of debt 债务成本
cost of equity 权益资本成本
coupon 息票
covariance 协方差
coverage ratios 涵盖比率
credit analysis 信用分析
credit instrument 信用工具
credit periods 信用期限
credit policies 信用政策
credit scoring 信用评级
credit standards 信用标准
credit terms/period 信用期限
creditors 债权人
cross rate 交叉汇率
crown jewels xx宝石接管
cumulative probability 累计概率
cumulative voting 累计xx制
currency swaps 货币互换
custody 保管
cyclical behavior 周期性行为
D
date of payment 股利支付日
date of record 股权登记日
debenture 信用债券
debt capacity 债务能力
debt displacement 债务替代
debt with options 带有选择权的负债
debt 债务(资本)
debtholders 持债者
debtor 债务人
decision trees 决策树
declaration date 股利宣布日
deep-discount bonds 大幅折价债券
default-risk structure 违约风险结构
deferred call 延期赎回
deliverable instrument 可交割工具
depreciation 折旧
derivative securities 衍生证券
Deuche Mark (DM) 德国马克
Deutsche Bank 德意志银行
direct leases 直接租赁
discount rate 贴现率
discount 折旧
discounted payback period rule 折现回收期法
discounting 贴现
disintermediation 直接性
distribution 分配
diversifiable risk 可分解风险
diversification (投资)分散化
dividend disount model 股利贴现模型
dividend policy 股利政策
Dividend Reinvestment Plan (DRIP) 股利再投资计划
divisibility of securities 证券的可分割性
duration 持续期
duration 期间
Dutch-auction self-tenders 自我回购
E
earnings before interest tax (EBIT) 息税前利润
earnings per share (EPS) 每股收益
EBIT-EPS Break-even Analysis 盈亏点分析
economic assumptions 经济假设
effective annual interest rate (EAIR) 实际年利率
effective interest rate 实际利率
efficiency 有效性
efficient frontier 有效边界
efficient market hypothesis (EMH) 有效市场假设
efficient set 有效集
efficient-market hypothesis (EMH) 有效市场假设
EFN 外部融资量
electronic data interchange (EDI) 电子数据交换
Employee Stock Option Plan (ESOP) 员工持股计划
equilibrium rate of interest 均衡利率
equity kickers 准权益股票
equity 股权(资本)
erosion 侵蚀
ethics 道德规范
eurobanks 欧洲银行
Eurobonds 欧洲债券
Eurocurrency 欧洲货币
Eurodollars 欧元
European Currency Unit (ECU) 欧洲货币单位
European Monetary System (EMS) 欧洲货币体系
exchange rate 汇率
ex-dividend date 除息日
exercising the option 执行股权
expansion 扩充(投资)
expected return on the market 市场期望收益率
expected return 期望收益
expected value of cash flow 期望现金流
expenditure of funds 资金的支付
expiration date 到期日
exploration 勘探
ex-rights date 除权日
extra dividend 额外股利政策
F
face value 面值
factor model 因素模型
factoring 融通
factoring 应收账款让售
feasible set 可行集
Federal Express (FedEx) xx快递
financial controller 财务主管
financial distress 财务困境
financial innovation 金融创新
financial intermediaries 金融中介机构
financial investment 金融投资
financial leases 融资性租赁
financial leverage 财务杠杆
financial requirements 融资需要量
financial risk 财务风险
financial signalling 财务信号
financing mix 融资组合
financing 融资
firm commitment 包销
flexibility 弹性
floating-rate bonds 浮动利率债券
flotation cost 筹资成本
flow-to-equity (FTE) 权益现金流量
force conversion 强制转换
foreign bonds 外国债券
foreign exchange market 外汇市场
forward contract 远期合约
forward exchange rate 远期汇率
forward trades 远期交易
forward 远期合同
free cash flow hypothesis 自由现金流量假说
French Franc (FF) 法国法郎
frequency distribution 频率分布
fund allocation 资金分配
future value 终值
future 期货
futures contracts 期货合约
futures market 期货市场

G
generally accepted accounting principles (GAAP) 公认会计准则
gilts 金边债券
globalization 全球化
golden parachutes 金保护伞接管
goodwill 商誉
Green-shoe Provision 绿鞋条款
growing annuity 增长年金
growth stock portfolio 成长型股票组合
H
hedge 套期保值合同
hedging 对冲
hedging 套期保值
holding period return 持有期间收益率
home-made dividends 自制股利
hurdle rate 可接受的{zd1}利率
I
incentive 激励
income bonds 收益债券
income statement 损益表
incremental IRR 增量内部收益率
incremental net cash flow 增量的净现金流
indenture 债务契约
independent projects 独立项目
inflation 通货膨胀
information effects 信息效果
information-content effect 信息内涵分析
initial cash flow 期初现金流
Initial Public Offering (IPO) 初次公开发行
initial 初始成本
institutional restrictions 机构限制
insurance companies 保险公司
interest rate 利率
interest-rate swaps 利率互换
interest-rate-parity theorem 利率平价理论
interim incremental net cash flow 期间增量的净现金流量
internal financing 内部融资
Internal Rate of Return (IRR) 内部收益率法
Internal Revenue Services (IRS) (美国)国内税务总署
inventory loan 存货抵押xx
inventory management 存货管理
inventory-backed loans 存货担保xx
investment bankers 投资银行
investment decision 投资决策
investment tax credits (ITC) 投资税收减免
investor confidence 投资者信任
invoice xx
J
junk bonds 垃圾债券
just-in-time inventory 适时存货
K
keiretsu （日本）银企集团
L
Law of One Price (LOP) 一价定律
LBO 杠杆收购
lead time 交货期
lease financing 租赁融资
lessee 承租人
lessor 出租人
leveraged lease 杠杆租赁
life 寿命期
Line of Credit 信用限额
liquidation 清偿
liquidity 流动性
listing 上市
lockbox 销箱法
London Interbank Offered Rate (LIBOR) 伦敦银行间拆借利率
long hedge 长期套头交易
M
making delivery 进行交割
management stock-option plan 管理层认股权计划
marginal capital costs 边际资本成本
marked to the market 当日结算
market capitalization 市场资本化
market claims 市场交易权
market model 市场模型
market risk 市场风险
market value 市值
marketability 流动性
marketable securities 可交易证券
maturity date 到期日
mean 均值
mean 平均数
merger 吸收合并
Modigliani & Miller Proposition (MM Proposition) 莫迪格利安尼和米勒命题(MM命题)
momogeneous expectations 共同期望假设
money market preferred stock 货币市场优先股
money markets 货币市场
monitoring 监督
moral duty 道德责任
mutually exclusive investments 互斥项目
N
NASDAQ 纳斯达克
National Association of Securities Dealers (美国)全国证券经纪人协会
negative convenants 消极条款
negotiated financing 协议融资
negotiated offer 议价出售法
net float 净浮帐
net lease 净租
Net Operating Income Approach 净营业收益理论
net present value 净现值
net working capital 净营运资本
New York Stock Exchange (NYSE) 纽约证券交易所
no cash discount net period 无现金折扣净期法
nominal interest rate 名义利率
non-cash items 非现金项目
nonmarketed claims 不可交易权
nonselective repurchase 无选择性回购
normal distribution 正态分布
notes payable 应付票据法

O
obligation 义务
off-balance-sheet financing 表外融资
open accounts 记帐法
open-market purchases 公开回购
operating cash flow 经营性现金流量
operating cycle 经营周期
operating lease 经营性租赁
operating leverage 经营杠杆
operation of money 资金运作
opportunity cost 机会成本
opportunity set 机会集
option contract 期权合约
option 期权
order point 定购点
ordering cost 订购成本
ordinary annuity 普通年金
orignal-issue discount bonds 初始发行折价债券
oversubscription privilege 超额认购特权
Over-the-Counter (OTC) market 柜台(场外)交易市场
P
P/E (Price/Earning) 市盈率
partnership 合伙制
payback period rate 回收期法
payout ratio 支付比率
perfectly competitive financial markets xx竞争金融市场
perishability 易逝性
perpetuity 永续年金
personal tax 个人税
pie model 圆饼模型
plug 追加变量
poison pill 毒丸计划接管
pooling of interests 权益集合法
portfolio 投资组合
positive convenants 积极条款
post-completion audit 事后审计
precautionary motive 预防动机
preemptive right 配股权
preferred stock 优先股
premium 溢价
prepackaged bankrutcy 预包装破产
present value factor 现值系数
present value 现值
present value 现值
price stability 市价稳定性
principal 本金
principal 委托人
private goods 私人产品
private placement 私募
private workout 私下和解
probability distribution 概率分布
probability tree 概率树
profit 利润
profitability index (PI) 盈利指数
proforma statements 试算报表
progressive payment 累进支付法
promised yield 保证收益率
protective convenants 保护性条款
proxy voting 委托代理xx制
public issue 公开发行
public relations 公共关系
purchasing-power parity (PPP) 购买力平价
pure discount bond 纯贴现债券
pure-discount bonds 纯折价债券
put option 看跌期权
putable bond 卖方选择权债券
put-call parity 买卖权平价
R
random walk 随机游走
ratio of earnings to price 利润价格比
real asset investment 不动产投资
real interest rate 实际利率
recourse 追索权
refund 债券调换
registration statement 注册登记书
regular cash dividends 常规现金股利
regular dividend 固定股利政策
relative purchasing-power parity (RPPP) 相对购买力平价
reorganization 重组
replacement 重置(投资)
research and development 研发
residual value 残值
retained earnings 留存收益
retention rate 留存比率
return on asset (ROA) 资产收益率
return on equity (ROE) 权益收益率
return 收益
reverse split 反向拆分
revolving credit agreement 现额周转xx协议
risk adjustment 风险调整
risk averse 规避或厌恶风险的
risk aversion 风险规避/厌恶
risk indifference 风险中立
risk preference 风险偏好
risk premium 风险溢价
risk/return trade-off 风险/收益均衡
risk-adjusted probability 风险调整概率
risk-free rate xxx收益率
riskiness 基本风险
S
sale and leaseback 售后回租
sales forecast 销售额预测
sales-type leasing 销售性租赁
scenario analysis 场景分析
seasonal dating 期日法
seasoned new issue 多次发行
secured loans 担保xx
Securities and Exchange Commission (美国)证券和交易委员会
securitization 证券化
security collateral 抵押品
security market line (SML) 证券市场线
security 证券
selling concession 特许销售
semistrong-form efficiency 半强型效率
semivariance 半方差
seniroity 高级债券
sensitivity analysis 敏感性分析
separation principle 分离原理
serial correlation 序列相关系数
set-of-contracts viewpoint 系列合同理论
share price 股价
shareholder 股东
shelf registration 上架发行
short hedge 短期套头交易
shortage costs 缺货成本
short-run operating activities 短期经营活动
short-time financing 短期融资
simple interest 单利
simulation approach 模拟法
single amount 个别金额
social goods 公共产品
social responsibility 社会责任
sole proprietorship 个体业主制
speculating 投机
speculation 投机
speculative motive 投机动机
spontaneous financing 自然融资
spot trades 即期交易
spot-exchange rate 即期汇率
Standard & Poor's 标准普尔投资者服务公司
standard deviation 标准差
standard variation 标准差
standardized normal distribution 标准正态分布
standby fee 备用费用
standby underwriting 备用承销
stated annual interest rate (SAIR) 名义年利率
stock dividend 股票股利
stock options 股票期权
stock repurchase 股票回购
stock splits 股票分割
straight voting 多数xx制
stretching accounts payable 拖延付款
striking or exercise price 敲定价格或执行价格
subordinated 次级债券
subscription price 认购价格
sunk cost 沉没成本
sustainable rate 可持续增长率
swap rate 掉期汇率
swaps 掉期交易
swaps 互换合约
Swiss Franc (SF) 瑞士法郎
systematic risk 系统风险
T
taking delivery 接收交割
tangible asset 有形资产
target cash balance 目标现金余额
tax effect 税收效应
tax shield 税盾
tender offer 发盘收购
term structure of interest rate 利率的期限结构
terminal-year incremental net cash flow 期末增量净现金流
terms of the sale 销售条件
The Miller-Orr Model 米勒-奥尔模型
time value of money 货币的时间价值
timing 时机
tombstone advertisements 墓碑式广告
total cash flow of the firm 企业的总现金流量
total leverage 综合杠杆
total risk 总风险
trade credit 商业信用
traditional underwriting 全额包销
transaction cost 交易成本
transaction motive 交易动机
transactions motive 交易动机
treasurer 资金主管
triangular arbitrage 三角套汇
U
underwriting 发行
unique risk 特有风险
unseasoned new issue 非多次发行
unsecured loans 无担保xx
unsystematic risk 非系统风险
V
valuation of debt options 债务期权的估价
value portfolio 价值组合
variability 偏离
variance 方差
W
warrants 认股权证
weak-form efficiency 弱型效率
wealth maximization 财富{zd0}化
weighted average cost of capital (WACC) 加权平均资本成本
weighted average 加权平均数
weighting system 加权系统
what-if analysis what-if 分析
wire transfer 电汇
working capital 营运资本
Y
yield curves 收益线
yield differentials 收益差异
Z
zero-balance account (ZBA) 零余额账户
zero-coupon bonds 零息(票)债券