项目特有风险 Project-specific risk
公开增发 Public offering
复利现值系数 PV interest factor
预付年金现值系数 PV interest factor of annuity due
现值 Present value(PV)
速动比率 Quick ratio
股权登记日 Record date
共同年限法 Replacement chain (common life) approach
必要报酬率 Required rate of return
剩余股利政策 Residual dividend policy
剩余权益收益 Residual equity income
剩余净金融支出 Residual net financial expenditure
剩余经营收益 Residual operating income
责任中心 Responsibility center
利润留存率 Retention ratio
权益净利率 Return on equity
投资报酬率 Return on investment
收入中心 Revenue center
无风险利率 Risk-free interest rate
无风险报酬率 Risk-free rate of return
安全边际率 Safety margin ratio
销售预算 Sales budget
销售费用 Sales expense
销售预测 Sales forecast
销售增长率 Sales growth rate
代销 Sales on commission
销售数量 Sales volume
股东权益增长率 Shareholders’ equity growth ratio
短缺成本 Shortage cost
证券市场线 Security market line(SML)
标准成本 Standard cost
股票股利 Stock dividend
股价最大化 Stock price maximization
股票回购 Stock repurchase
股票分割 Stock split
储存成本 Storage cost
沉没成本 Sunk cost
可持续增长率 Sustainable growth rate
系统风险（市场风险、不可分散风险） Systematic risk (Market risk/Non-diversifiable risk)
目标资本结构 Target capital structure
时间溢价 Time premium
货币的时间价值 Time value of money
固定成本总额 Total fixed cost
标的资产 Underlying assets
包销 Underwrite
单位销售价格 Unit sales price
单位变动成本 Unit variable costs
股价上行乘数 Upstream price multiplier
变动成本率 Variable cost ratio
加权平均资本成本 Weighted average cost of capital(WACC)
营运资本投资 Working capital investment
在产品 Work-in-progress
到期收益率法 Yield-to-maturity method(YTM method)
公司战略与风险管理
低增长—强竞争地位的“现金牛”业务 “Cash cow” position : slow growth - high competitiveness
低增长—弱竞争地位的“瘦狗”业务 “Dog” position : slow growth - low competitiveness
高增长—低竞争地位的“问题”业务 “Question mark” position : high growth - low competitiveness
高增长—强竞争地位的“明星”业务 “Star” position : high growth - high competitiveness
放弃战略 Abandon strategy
竞争环境分析 Analysis of competitive environment
竞争对手分析 Analysis of competitors
企业能力分析 Analysis of corporate competencies and capabilities
企业资源分析 Analysis of corporate resources
宏观环境分析 Analysis of macro-environment
市场需求分析 Analysis of market demand
分析型战略 Analytical strategy
审计委员会 Audit committee
平衡计分卡 Balanced scorecard
基准分析 Benchmarking analysis
蓝海战略 Blue Ocean strategy
波士顿矩阵 Boston matrix
业务单位战略（竞争战略） Business (Competitive) strategy
经营目标 Business objectives
运营风险 Business risk
业务单元 Business unit
事业部制组织结构 Business unit organization structure
战略变革 Change management in strategy
内部信息传递 Communication of internal information
全面风险管理 Comprehensive risk management
收缩战略 Contraction strategy
控制活动 Control activities
控制环境 Control environment
公司治理 Corporate governance
总体战略 Corporate strategy
成本领先战略 Cost leadership strategy
惩治成本 Cost of punishment
损失成本 Cost of total loss
风险管理成本与效益 Costs and benefits of risk management
信用风险 Credit risk
文化与绩效 Culture and performance
客户细分或市场细分事业部制结构 Customer segmentation/Market segmentation business structure
消费动机 Customer’s motivation
负债和杠杆作用 Debt and gearing
扁平型结构 Decentralized structure
决策支持系统 Decision support system
防御型战略 Defensive strategy
制定风险管理策略 Development of risk management strategy
发展战略 Development strategy
钻石模型 Diamond model
差异化战略 Differentiation strategy
直接投资 Direct investment
多元化并购 Diversified merger and acquisition
多种经营战略 Diversified strategy
垄断优势理论 Dominance advantage theory
每股盈余或市净率 Earnings per share or price to book ratio
效率 Efficiency
生产要素
Elements in production
内部控制的要素 Elements of internal control
创业型组织结构 Entrepreneurial organization structure
"10/13 首页 上一页 8 9 10 11 12 13 下一页 尾页
本文由会计考试网(www.kjks.net)整理！仅供学习参考！
