The following is a Chinese-English comparison of common financial management:
individual proprietorship
partnership
Corporate finance corporate finance
Corporate company
A private company with a minority shareholding.
listed company
Goldman Sachs Goldman Sachs
pension fund
insurance company
board of directors
Separation of ownership and management rights.
limited liability
articles of incorporation
real assets
Financial assets financial assets
securities
financial market
capital market
money market
Investment decision
Capital budget decision
Financing decision
Financial manager financial manager
treasurer
Comptroller and chief accountant
CFO (Chief Financial Officer)
Principal-agent problem
Principal principal
Agency agency
Agency cost
Information Asymmetry
Signal signal
Efficient market hypothesis
Present value present value
Discount coefficient
Rate of return
Discount rate discount rate
Minimum expected rate of return threshold ratio
Opportunity cost of capital
Net present value net present value
Cash flow cash expenditure
Net-Present-Value Rule
Rate of return rule
profit maximization
Do a good job in operating profit
Only by doing good can you make a profit.
hostage
Warren warrant
convertible bonds
Primary issue
basic-level market
Secondary transaction
secondary market
over-the-counter/kerb/ex-pit trading/transaction
financial intermediaries
Zero-level start-up stage
commercial plan
First stage financing
Ex post valuation after capital injection.
book profit
Mezzanine financing extradition financing
Angel investor
Venture capital fund
Limited private partnership limited partnership
General partner
Limited partner
Small business investment company (SBIC)
Initial public offering (IPO)
Initial issue.
Secondary issue
Underwriter
Underwriters consortium.
Registration declaration registration specification
prospectus
road show
Green shoe option green shoe option
Spread spread
Quote price
Underpriced
The curse of the winner, the disaster of success
Inquiry and bidding registration
Fixed price concessions are priced for sale.
Auction auction
Differential auction
Uniform price auction
General cash offer general cash issuance
Share allotment
Shelf registration
Prior approval
Buyer transaction
Newly released questions.
A knowledgeable investor
Qualified institutional buyer
date of registration
Bonuses are accompanied by bonuses.
Accumulated interest
Ex-dividend
legal capital
Normal cash dividend
extra
Special bonus
stock dividend
Automatic dividend reinvestment plan (drip) Automatic dividend transfer plan
Value transfer
capital structure
MM proposition MM theorem
Weighted average cost of capital (WACC)
Margin debt margin loan
Floating rate bill
money market fund
Interest rate ceiling
trade off theory
Right of breach of contract
leveraged buyout
Information Asymmetry
Financial relaxation is easy.
Debt cost
Equity cost
Final liquidation value
Cash flow versus equity cash flow
Rebalancing and reorganization
project financing
Adjust the cost of capital. Adjust the cost of capital.
Equivalent loan
reversing trade
Depreciation base
Adjusted present value (APV) Adjusted present value.
Call option
Executive price
Deal price
Exercise date due date
European call option
American call option
drawing of site
Put option
Salomon brothers Corp.
$ term term structure of interest rate
Annuity annuity
Permanent annuity
Annuity coefficient
Maturity annuity
Future value final value
compound interest
Simple interest
Continuous compound interest rate
Consumer price index
Current dollar current currency
Nominal dollar nominal currency
Constant dollar, constant currency
Real dollars, real money
Real yield
Inflation rate
Principal principal
Deflation and stagflation
yield to maturity
Market capitalization rate
Dividend yield
Cost of equity capital
dividend payout ratio
earnings per share
Return on equity
Discounted cash flow
growth stock
Earning stock blue chip
Present value of growth opportunities (PVGO) The present value of growth opportunities.
Price-income ratio
Free cash flow (FCF)
Book yield
capital investment
operating costs
payoff period
Discount payback period rule
Discounted cash flow rate of return
internal rate of return
borrow or lend money
loan
Profitability measure profit index
Profit standard
Modified internal rate of return.
Mutually exclusive item
Capital rationing capital constraint
profitability index
Soft rationing soft constraint
Hard rationing and hard constraint
Incremental income
net working capital
sunk cost
Sunken cost fallacy
indirect cost
residual value
Straight-line depreciation method depreciation
Internal revenue service
Tax shield
Accelerated cost recovery system accelerated cost recovery depreciation method
Alternative minimum tax
tax preference
accelerated depreciation
Project analysis
Equivalent annual cash flow
Marginal investment
default risk
risk premium
standard error
Standard deviation
Market portfolio
Market yield
Variance variance
Loss of freedom
Delphi Delphi
Unique risk
Non-systematic risk
Residual risk
Specific risk
Decentralized risks can disperse risks.
market risk
System risk
The risk that cannot be dispersed cannot be dispersed.
covariance
Fully diversified and effective dispersion
Value additivity
Effective portfolio
Quadratic programming
Optimal effective portfolio
Capital asset pricing model
separation theorem
Stock market line
Total market capital
small cap stocks
Book to market ratio
data mining
Data reconnaissance
Consumption β
Consumer capital asset pricing model
risk aversion
arbitrage pricing theory
The sensitivity of each stock to these factors.
three-factor model
Company capital cost
Industry beta
Company value
Debt value
asset value
Blue Chip
Financial leverage financial leverage
liability management
financial risk
Unlever eliminates leverage.
The relative market value of debt (E/V) The relative market value of debt.
assessable profit
After tax cost
Corporate marginal tax rate
After tax weighted average cost of capital.
periodism
Periodic company
operating leverage
income
fixed cost
variable cost
output capacity
Deterministic equivalence, certainty and other values
Deterministic equivalent cash flow
Risk-adjusted discount rate Risk-corresponding discount rate
Basic variable
Sample sampling
Real option
Decision tree decision tree
Timing options scheduling options
Production option production option
Rescue liquidation option
economic rent
forward market
capital budget
strategic planning
Grant application
Post-audit
the stock option
Private interests
Allowance privilege
privilege
Overinvestment
generally accepted accounting principles (GAAP)
Qualified distribution reservation
Entrust authorization
Economic added value (EVA)
Trade overload
Real depreciation
National income and product account National income and output account
Cap contract
Stripping off principal and interest, stripping off bonds.
engineering swap transaction
Bookkeeper, share registrar
Effective capital market
Random walk
Forward drift
Autocorrelation coefficient
Weak efficiency of weak formal efficiency
Semi-strong form of efficiency and semi-strong effectiveness
Strong form and strong effectiveness of efficiency
Market model
acquiring corporation
Acquired company
excess profit
overreaction
Insufficient response.
Index arbitrage zhe
Portfolio insurance plan
Extraordinary income
Exchange rate policy
Date of application and date of subscription
Long-term $ TERM assets
retained earnings
Financial deficit fund gap
Internal funds
Debt policy
Divided policy dividend policy
Long-term financing
Total capital
Reserve reserve
Issued and outstanding circulating shares
Issued but not exceeding the outstanding shares
Authorized share capital total authorized share capital
Financial institutions, financial institutions
Cash flow rights cash flow requirements
Control power control persuasion
dominant shareholder
Majority voting system
Cumulative voting system
Absolute majority system
Voting agent competition
minority stockholders
Reverse stock split, reverse stock split
Master limited partnership owner limited partnership enterprise
Real estate investment trust (REIT) Real estate trust and investment fund
preferred stock
Accumulated preferred stock dividend accumulated preferred stock
line of credit
Fixed interest rate
floating interest rate
coupon
london inter bank offered rate,libor
Eurobond
Euro-currency
Euroeuro
Advanced excellent grade
junior high school
Subordinate relationship
safe
hostage
Warren warrant
convertible bonds
Primary issue
basic-level market
Secondary transaction
secondary market
over-the-counter/kerb/ex-pit trading/transaction
financial intermediaries
Zero-level start-up stage
commercial plan
First stage financing
Ex post valuation after capital injection.
book profit
Mezzanine financing extradition financing
Angel investor
Venture capital fund
Limited private partnership limited partnership
General partner
Limited partner
Small business investment company (SBIC)
Initial public offering (IPO)
Initial issue.
Secondary issue
Underwriter
Underwriters consortium.
Registration declaration registration specification
prospectus
road show
Green shoe option green shoe option
Spread spread
Quote price
Underpriced
The curse of the winner, the disaster of success
Inquiry and bidding registration
Fixed price concessions are priced for sale.
Auction auction
Differential auction
Uniform price auction
General cash offer general cash issuance
Share allotment
Shelf registration
Prior approval
Buyer transaction
Newly released questions.
A knowledgeable investor
Qualified institutional buyer
date of registration
Bonuses are accompanied by bonuses.
Accumulated interest
Ex-dividend
legal capital
Normal cash dividend
extra
Special bonus
stock dividend
Automatic dividend reinvestment plan (drip) Automatic dividend transfer plan
Value transfer
capital structure
MM proposition MM theorem
Weighted average cost of capital (WACC)
Margin debt margin loan
Floating rate bill
money market fund
Interest rate ceiling
trade off theory
Right of breach of contract
leveraged buyout
Information Asymmetry
Financial relaxation is easy.
Debt cost
Equity cost
Final liquidation value
Cash flow versus equity cash flow
Rebalancing and reorganization
project financing
Adjust the cost of capital. Adjust the cost of capital.
Equivalent loan
reversing trade
Depreciation base
Adjusted present value (APV) Adjusted present value.
Call option
Executive price
Deal price
Exercise date due date
European call option
American call option
drawing of site
Put option