财务管理中英对照表

2022-04-13 05:45:16 文档大全网 [ 字体：小中大 ] [ 阅读： ]

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对照表,财务管理,中英
《财务管理》课程中英对照表

英文简称 GAAP CEO IASC CPA WCR ROE ROIC EPS DPS P/E BVEPS EVA MVA EBT EBIT EAT ROA DOL DFL DTL

WACC或Ka TS TC VC TFC NPV IRR PBP BEP NWC NCF DCPBP BOPBP NCI

英文全称

Generally Accepted Accounting Principle Chief Executive Office

首席执行官

中文全称

公认会计准则

International Accounting Standard Committee 国际会计准则委员会

注册会计师 Certificated Public Accountant Working Capital Requirement Return on Equity

Return on Investment Capital

Earning Per Share Dividend Per Share Price - Earning Ratio

Book Value of Equity Per Share Economic Value Added Market Value Added

Earning Before Tax

Earning Before Interest And Tax Earning After Tax Return on Asset

Degree of Operating Leverage Degree of Financial Leverage Degree of Total Leverage Weighted Average Cost of Capital Total Sales Total Cost Variable Cost Total Fixed Cost Net Present Value

Internal Rate of Return Pay-back Period Break Even Point Net Working Capital Net Cash Flows

Discounted Cash-flow Pay-back Period Bailout Pay-back Period Net Credit Interval Net Cash-flow / Total Asset Net Income / Total Asset Total Debt / Total Asset Working Capital / Total Asset Current Ratio

营运资本需求量

权益资本收益率（净资产收益率）投入资本收益率

每股净利润（每股收益）每股股利市盈率

每股净资产（每股权益资本）经济增加值（经济利润）市场增加值税前利润息税前利润税后利润资产收益率

经营风险或经营杠杆程度财务风险或财务杠杆程度总风险或总杠杆加权平均资本成本销售收入总成本单位变动成本总固定成本净现值内含报酬率回收期保本点净营运资金现金净流量折现累计回收期脱险回收期

（现金+可流通证券+应收款-流动负债）/ 投入资本）= 净信用区间经营性现金净流入与总资产比率总资产净利润比率总负债比率

营运资本与总资产比率流动比率

附：Ke=Ks——权益资本的成本；Kp——优先股资本的成本；Kd——债务资本的成本；Ka=WACC。