财务成本管理
1 应收账款周转次数 Accounts receivable turnover
2 应收账款周转天数 Accounts receivable turnover days
3 取得成本 Acquisition cost
4 实际增长率 Actual growth rate
5 实际利率 Actual interest rate
6 配股后每股价格 After-allotment price per share
7 配股权价值 Allotment option value
8 配股价格 Allotment price
9 预付年金（即付年金、期初年金） Annuity due
10 会计报酬率法 Accounting rate of return(ARR)
11 平均交货时间 Average delivery time
12 贝塔（β）系数 Beta coefficient
13 债券评级 Bond rating
14 债券估价 Bond valuation
15 每股净资产 Book value per share(BPS)
16 盈亏临界点 Break-even point
17 保险储备（安全存量） Buffer inventory
18 资本支出 Capital expenditure
19 持有成本 Carrying cost
20 现金预算 Cash budget
21 现金股利 Cash dividend
22 现金流量利息保障倍数 Cash flow interest coverage ratio
23 经营活动现金流量 Cash flows from operational activities
24 混合租赁 Combination lease
25 佣金 Commission
26 普通股 Common stock
27 补偿性余额 Compensating balance
28 复利 Compound interest
29 全面预算 Comprehensive budget
30 企业价值评估 Corporate valuation
31 成本性态 Cost behavior
32 成本中心 Cost centre
33 成本的归集和分配 Cost collection and allocation
34 资本成本 Cost of capital
35 税后债务成本 Cost of debt after tax
36 成本差异 Cost variance
37 平息债券 Coupon bond
38 债券票面利率 Coupon interest rate
39 流动资产周转次数 Current assets turnover
40 流动资产周转天数 Current assets turnover days
41 流动比率 Current ratio
42 本期收入乘数 Current sales multiplier
43 债务市场 Debt market/Bond market
44 资产负债率 Debt-to-asset ratio
45 产权比率 Debt-to-equity ratio
46 股利宣告日 Declaration date
47 财务杠杆系数 Degree of financial leverage(DFL)
48 直接租赁 Direct leasing
49 折现率 Discount rate
50 纯贴现债券（零息债券） Discounted bond (Zero coupon bond)
51 股利支付率 Dividend payout ratio
52 经营杠杆系数 Degree of operating leverage(DOL)
53 股价下行乘数 Downstream price multiplier
54 总杠杆系数 Degree of total leverage (DTL)
55 息前税前利润 Earnings before interests and taxes(EBIT)
56 经济订货量 Economic order quantity(EOQ)
57 每股盈余稀释 EPS dilution
58 每股盈余无差别点法 EPS indifferent point method(EBIT-EPS break even analysis)
59 每股盈余最大化 EPS maximization
60 每股盈余 Earnings per share(EPS)
61 权益乘数 Equity multiplier
62 股权价值 Equity value
63 经济增加值 Economic value added(EVA)
64 除息日 Ex-dividend date
65 执行价格 Exercise price/Strike price
66 外部融资销售增长比 External financing needed to sales growth ratio
67 融资租赁 Financial lease/Capital lease
68 财务估价 Financial valuation
69 完工产品 Finished goods
70 固定预算 Fixed budget
71 弹性预算 Flexible budget
72 浮动利率 Floating interest rate
73 浮动优惠利率 Floating prime interest rate
74 债务现金流量 Free cash flows of creditors
75 股权现金流量 Free cash flows of equity
76 实体现金流量 Free cash flows of firm 
77 复利终值系数 FV interest factor
78 预付年金终值系数 FV interest factor of annuity due
79 终值 Future value(FV)
80 管理费用 General and administrative expense
81 持续经营价值 Going concern value
82 毛租赁 Gross lease
83 营业现金毛流量 Gross operating cash flows
84 套期保值原理 Hedging principle
85 间接成本 Indirect cost
86 通货膨胀率 Inflation rate
87 利息保障倍数 Interest coverage ratio
88 税后利息率 Interest rate after tax
89 内含增长率 Internal growth rate
90 内部转移价格 Internal transfer price
91 内在市销率 Intrinsic sales multiplier
92 内在价值 Intrinsic value
93 存货周转次数 Inventory turnover
94 存货周转天数 Inventory turnover days
95 投资中心 Investment center
96 内含报酬率法 Internal rate of return(IRR)
97 非相关成本 Irrelevant cost
98 发行价格 Issuance price
99 租赁期 Lease term
100 租赁资产 Leasehold property