ings per share (EPS) 每股收益
return on equity (ROE) 权益收益率
discount cash flow 贴现现金流
growth stock 成长股
income stock 绩优股
present value of growth opportunity (PVGO) 成长机会的现值
price-earnings ratio (P/E) 市盈率
free cash flow (FCF) 自由现金流量
book rate of return 账面收益率
capital investment 资本投资
operating expense 经营费用
payback period 回收期
discounted-payback rule 贴现回收期法则
discounted-cash-flow rate of return 贴现现金流量的收益率
internal rate of return (IRR) 内部收益率
lending 贷出
borrowing 借入
profitability measure 盈利指标
standard of pfofitability 赢利标准
modified internal rate of return 修正内部收益率
mutually exclusive projects 互相排斥的项目
capital rationing 资本约束
profitability index 盈利指标
soft rationing 软约束
hard rationing 硬约束
incremental payoff 增量收入
net working capital 净营运资本
sunk cost 沉没成本
sunk-cost fallacy 沉没成本悖论
overhead cost 间接费用
salvage value 残值
straight-line depreciation 直线法折旧
Internal Revenue Service 国内税收署
tax shield 税盾
accelerated cost recovery system 加速成本回收折旧法
alternative minimum tax 另类最低税
tax preference 税收优惠
accelerated depreciation 加速折旧
project analysis 项目分析
equivalent annual cash flow 等价年度现金流
marginal investment 边际投资
default risk 违约风险
risk premium 风险溢酬
standard error 标准误差
standard deviation 标准差
market portfolio 市场组合
market returm (rm) 市场收益率
variance 方差
the loss of a dgree of freedom 自由度损失
Delphic 德尔菲
unique risk 独特风险
unsystematic risk 非系统风险
residual risk 剩余风险
specific risk 特定风险
diversifiable risk 可分散风险
market risk 市场风险
systematic risk 系统风险
undiversifiable risk 不可分散风险
convariance 协方差
well-diversified 有效分散
value additivity 价值可加性
efficient portfolio 有效投资组合
quadratic programming 二次规划
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