-
单词
第四章
1
，
financial
planning
财务计划
2
，
the percentage
of sales approach
销售百分比
3
，
capital
budgeting
资本预算
4
，
capital
structure
资本结构
5,net working
capital
净营运资本
6,planning
horizon
计划维度
7,pro
forma statements
预计报表
8,financial
statements
财务报表
9,Balance
sheet
资产负债表
10,income
statement
利润表
11,external financing
needed
外部融资需求
12,internal growth rate
内部增长率
13,sustainable growth
rate
可持续增长率
第七章
1
，
bonds
债券
2,discount
bond
折价债券
3,premium
bond
溢价债券
4,trail
and error
插值法
5,interest rate
risk
利率风险
6,indenture
合约
7,sinking
fund
偿债基金
8,bond
rating
债券评级
9,government
bonds
国债
10,convertible
bonds
可转换债券
11,put
bonds
退回债券
12,bid-
ask spread
价差
13,the fisher
effect
费雪效应
14,nominal rate
名义利率
15,real
rate
实际利率
16,term
structure of interest
rates
利率的期间结构
17,zero coupon
bonds
零息债券
18,floating-rate
bonds
浮动利率债券
19,income
bonds
收益债券
第十一章
1
，
cash
flow
现金流
2,net
present value
净现值
3,internal rate of
return
内含报酬率
4,forecasting
risk
预测风险
5,sensitivity
analysis
敏感性分析
6,simulation
analysis
模拟分析
7,break even
保本点
8,break even
analysis
保本点分析
9,fixed cast
固定成本
10,variable
cost
变动成本
11,accounting break
even
会计保本点
12,cash
break even
现金保本点
13,financial break
even
财务保本点
14,operating cash
flow
经营现金流量
15,degree of operating
leverage
经营杠杆
16,capital
rationing
资本限额
17,soft
rationing
软性
18,hard
rationing
硬性
19,scenario
analysis
情景分析
第十五章
1
，
venture
capital
风险投资
2,venture
capitalist
风险投资家
3,securities and exchange
commission
美国证券交易委员会
4,general cash
offer
一般现金发行
5,right offer
权证发行
6,initial public
offering
首次公开发行
7,seasoned equity
offering
再次权益发行
8,underwriter
/underwriting
承销商
9,offering
price
发行价格
10,gross spread
发行成本
11,syndicate
辛迪加（财团）
12,firm
commitment underwriting
包销
13,best efforts
underwriting
代销
14,dutch auction
underwriting
拍卖承销
15,the green shoe
provision
绿鞋条款
16,lock up
agreement
牢笼协议
17,right/share
warrant
股票认购权证
18,ex-rights
date
除权日
19,standby
underwriting
余额包销承销
20,dilution
稀释
第十七章
1
，
dividend
policy
股利政策
2,cash
dividend
现金股利
3,regular cash
dividend
正常现金股利
4,distribution
分配
5,ex-dividend
date
除息日
6,record
date
登记日
7,declaration
date
股利宣告日
8,payment date
发放日
9,homemade dividend
policy
自制股利政策
10,asymmetric
information
信息不对称
11,information content
effect
信息含量效应
t
12,clientele
effect
客户效应
13,repurchase
/buybacks
回购
14,stock
dividend
股票股利
15,stock
split
股票分割
问答题
第四章
1
，
how to apply
the percentage of sales method?
（
1
）
Calculate the
financing needs of the enterprise
（
2
）
Help prepare
financial budget tables
（
3
）
Forecast cash flow
2
，
how
to compute the external financing needed to fund a
firm
’
growth?
（
1
）
=Expected total
assets-Total liabilities-Expected shareholder
rights and interests
（
2
）
=Increase in assets-Liability
increase-Retained earnings increase
3,the determinants of a
firm
’
s growth?
(1)profit margin
(2)Dividend
policy
(3)Financial policy
(4)Total asset turnover
4,some of the problems in
planning for growth?
（
1
）
How
to predict sales
（
2
）
How
to forecast the report
（
3
）
How
to calculate the demand for assets
（
4
）
How
to calculate the financing needs
（
5
）
Economic hypothesis
5
，
What is the
percentage of sales approach?
It
’
s refer to a
method that compute the
company
’
s sales according to
the certain percentage of the
specific
sales
(current or forecast)
or the price ratio.
6,How
do you adjust the model when operating at less
than full capacity?
7,What is the internal growth rate?
it is the maximum growth rate that can
be achieved with no external financing of any
kind.
=roa*b/(1-roa*b)
8,What is the sustainable
growth rate?
It
is
the
maximum
growth
rate
a
firm
can
achieve
with
no
external
equity
financing
while
it
maintains a constant debt--equity
ratio.
=roe*b/(1-roe*b)
9,What are the major determinants of
growth?
(5)profit margin
(6)Dividend policy
(7)Financial policy
(8)Total
asset turnover
第七章
1
，
Important bond features and types of
bonds.
Bond features;coupons ,level
coupon ,face value or par value ,coupon
rate,maturity.
Types:discount bond
Premium bond
Government bond
Zero coupon bond
Floating--rate bond
Incom bond
Convertible bond
2
，
Bond values and
yield and why they fluctuate.
As time
passes ,interest rates change in the marketable
,the cash flows from a bond ,however ,stay
the same ,as a
result ,the value of the bond will
fluctuate.
3
，
Bond ratings
and what they mean.
A credit rating of
the object of the price of a bond issued by an
enterprise or the economic entity
They
mean default risk
4
，
The impact of
inflation on interest rates.
Intlation=nominal rate -real rate
5
，
The
term structure of interest rates and the
determinants of bond yields.
The relationship between short-term and
long-term interest rates is know as the term
stucture of
interest rates( real rate
,inflation premium,interest rate risk premium)
the determinants of bond yields;Coupon
rate
maturity date
coupon
Purchase price
Sell price
6,What is a bond indenture?
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