工程经济学名词术语表
Accelerated cost recovery system(ACRS) 加速成本回收法ADS(alternative depreciation system) 替换折旧法
Accountant’s analysis contrasted with economist’s 会计人员的分析与经济学家分析的差异
After-tax cash flow: 税后现金流量
using double-declining-balance
depreciation
使用双倍余额递减折旧法
using modified accelerated cost recovery
system
使用修正后的加速成本回收法using straight-line depreciation 使用直线折旧法
using sum-of-the-years’-digits
depreciation
使用年数总和折旧法
Algeria ,price changes 阿尔及利亚,价格变化Alternative depreciation syetem 替换折旧法
Alternatives : 备选方案
common unit of measurement 相同的计量单位
in decision analysis 在决策分析中
differential consequences 差别分析
independent alternatives 独立方案
ordering of 排序
Amortization ,see depreciation 分派,参见折旧
Annual-cost analysis 费用年值分析
Annual-cost formula 费用年值公式
Annual-cost method, see Annual-worth
method
费用年值法,参见年值法Annual-cost method 年值法
and incremental analysis 与增量分析
perpetual lived investments 与单独分析
Banks: 银行
use of continuous compounding 连续复利的利用
use of internal rate of return method 内部收益率法的使用Belarus ,price changes Belarus , 价格变化
Belarus/cost ratio method 收益/成本比法
cost-effectiveness 成本-效果分析
equal initial investments 相等的初始投资
formulas 公式
and incremental analysis 与增量分析
and individual analysis 与单独分析
relation to present-worth method 与现值分析法
rule of delta 增量(△)法则
service lives 服务寿命(服役寿命)
zeros in the ratio 零比值
Benefit minus cost method 收益费用差法Bergman, Dietrich R 迪特里希.R.伯格曼Bergman’s rule 伯格曼规则
Bonds : 债券
rate of return 收益率
valuation 估价
Book value 账面价值
Brackets, income tax 税极,所得税Brainstorming 集思广益法
Brazil , price change 巴西,价格变化
Break-even analysis 盈亏平衡分析Budgeting 预算
Business income 营业收益(企业收益)tax brackets 税级
Cable ,James k 詹姆斯.K.凯布尔Capital, definition of 资本,有关定义
Capital budgeting 资本预算
definition 定义
独立与互斥项目independent and mutually exclusive
projects
independent projects 独立项目interdependent projects 互相依存的项目
Capital expenditures 资本支出
Capital gain 资本收益
Capital rationing 资本约束,参见资本预算Capital recovery factor 资金回收系数
tables 表
Capitalized cost 资本化成本
Cash flows: 现金流量
definition of 定义
and depreciation 现金流量与折旧
effect of viewpoint 着眼点的影响
and equivalence 现金流量与等值gradients 梯度
graphical conventions 图表规则
incremental 增量
multiple rates of return 多解的收益率
Certainty ,definition 确定性,定义Challenger assets 挑战者资产
Coefficient of variation 变差系数
Collateral 抵押品
Compound amount factor: 复利终值系数
series formula (等额)序列公式single—payment formula 一次支付公式
tables 表
Compound interests 复利
continuous 连续复利
definition of 定义
formulas 公式
tables 表Consequences:效果
common unit of measurement 共同的计量单位
in decision analysis 在决策分析中
end-of-period convention 期末惯例
Constant-dollar discount rate 不变美元折现率Consumer Price Index(CPI) 消费价格指数
放弃消费和投资测度Consumption forgone,and investment
measurement
Continuous compounding 连续复利计算Convention,end-of-period 惯例,期末Conventions,graphical 图表,规则
Cost-benefit ratio method 成本-收益比法
Cost-effectiveness:成本-收益分析
and benefit/cost ratio 与收益/成本比
of multiple alternatives 多方案的选择
cost of capital 资本成本Opportunity cost of capital 资本的机会成本Costs,periodic 费用,周期
Costs,sunk 成本,沉没
Costs,treatment as disbenefit 费用,当做负收益处理CPI 消费价格指数Criterion for decisions 决策准则
Criterion ,with/without 准则,有/无
Current-dollar discount rate 现时美金折现率
DDB 双倍余额递
Debt financing 赤字财政
Decision analysis 决策分析accountant’s approach 会计的处理方法alternatives 备选方案
common unit of measurement 共同的计量单位criteria 准则
depreciation 折旧
differential consequence 差别效应
inflation effect on 通货膨胀影响manager’s approach 经理的处理方法
procedure 程序
sunk cost 沉没成本
systems analysis 系统分析
viewpoint 着眼点
with/without criterion 有/无准则
Deductions, income tax 扣减,所得税
Defender assets 防御者资产
Deferred investments 延期投资
Deflation 通货紧缩
Density function 密度函数
Depreciation 折旧
accelerated cost recovery system(ACRS)加速成本回收法
after-tax cash flows 税后现金流量
double-declining-balance 双倍余额递减法
修正后的加速成本回收法modified accelerated cost recovery
system (MACRS)
straight-line 直线折旧
sum-of-the-years’-digits 年数总和法
Descartes’ rule of signs 笛卡尔的符号规则
Differential consequences 差别效应
Disbenefits 负收益
Discount rate 折现率
Opportunity cost of capital 资本的机会成本
Discounting 折现
Dividend 红利,股息
Double-declining-balance depreciation 双倍余额递减折旧
after-tax cash flows 税后现金流
Economic life 经济寿命
Economic Recovery Tax Act of 1981 1981年经济复苏税法Economics, welfare 经济学,福利
经济学家的分析与会计分析的对比Economist’s analysis contrasted with
account’s
Effective interest rate 实际利率
Efficiency of capital criteria 资金效率型指标
Equal initial investments 相等的初始投资
and benefit/cost ratio method 与收益/成本比法
and internal rate return method 与内部收益率法
Equal service lives 相等的服务寿命
Equity financing 售股融资
Equivalence 等值
Equivalent uniform annual cost method 等额不变的年费用法
EUAC method 等额不变的年费用法
Evaluation in decision analysis 在决策分析中的评价Expected value 期望值
External interest rate 外部利率
External rate of return 外部收益率
Externalities 外部效果
Financial cost of capital 资金的财务成本
Financing costs 融资成本
Fisher’s intersection 费希尔相交
Flood Control Act of June,22,1936, 1932年6月22日的防洪法Foreign countries 外国
income taxes 所得税
price changes 价格变化
Formulas 公式
annual cost 费用年值
benefit/cost ratio 收益/成本比
capital recovery factor 资金回收系数
compound amount factor, series 复利终值系数,等额序列compound amount factor, single
复利终值系数,一次支付payment
compound interest 复利
continuous compounding factors 连续复利计算系数
effective interest rate 实际利率
gradient cash flows 梯度现金流量
internal rate of return 内部收益率
nominal interest rate 名义利率
present –worth factor, single payment 现值系数,一次支付
present-worth factor, uniform series 现值系数,等额序列
present worth, increment analysis 现值,增量分析
simple interest 单利
sinking fund factor 偿债基金系数
Future worth 终值
General depreciation system(GDS) 普通折旧法
GNP(Gross National Product) 国民生产总值
Government agencies’ use of benefit/cost
政府机构收益/成本比法的应用ratio method
Gradient cash flows 梯度现金流
formulas 公式
Gross National Product(GNP) 国民生产总值
Haley,C.W. C.W.黑利
Hungary , price changes 匈牙利,价格变化
收益,参见营业收益;个人收益Income , see Business income; Personal
income
Income , tax 所得税
brackets 税级
deductions 扣减
and depreciation 所得税与折旧
in foreign countries 在外国
and loans 所得税与贷款
public sector viewpoint 公共部门着眼点Incommensurables 不可比的
Incremental analysis 增量分析
in annual-worth method 在年值法中
in benefit/cost ratio method 在收益/成本法中
in internal rate of return method 在内部收益率法中
of multiple alternatives 有关多方案选择
in present-worth method 在现值法中
Independent alternatives 独立方案
capital budgeting 资本预算
Indifference 无差异(指I*=机会成本——译者注)Individual analysis 单独分析
in annual-worth method 在年值法中
in present-worth method 在现值法中
Individual income tax 个人所得税
Inflation 通货膨胀
effect on loans 在贷款中的影响
mathematics 计算
and nominal and effective rates 通货膨胀与名义利率和实际利率variable rates 可变通通货膨胀率
Intangibles 无形因素
Interdependent alternatives 相互依存的方案
capital budgeting 资本预算
Interest 利息
compound 复利
income tax deductibility 所得税扣减
and principal separation 利息与本金分离
simple 单利
and time value of money 利息与资金的时间价值
Interest rate 利率
effective 实际利率
of loans 贷款利率
nominal 名义利率
use as decision variable 用做决策变量
Internal rate of return and loans 内部收益与贷款
Internal rate of return method 内部收益法
bonds’ rate of return 债券的收益率
computation 计算
Descartes’ rule of signs 笛卡儿符号规则
equal initial investments 相等的初始投资
formulas 公式
and incremental analysis 与增量分析
and individual analysis 与单独分析
multiple rates of return 多解的收益率
and reinvestment fallacy, 再投资的谬见
relation to present- worth method 与净现值的关系
Internal Revenue Service 国内收入署
Investment: 投资
decision analysis 决策分析
deferred 延期投资
definition of 有关定义
equal initial 相等的初始投资
independent 独立投资方案
interdependent 互相依存的投资方案
mutually exclusive 互斥方案
mutually independent 相互独立的方案
perpetual 永久投资
private sector 私人部门
public sector 公共部门
Investment tax credit 投资税收抵免
IROR method IROR法
Irreducibles 不能简化的
Japan, price changes 日本,价格变化
Kaldor criterion 卡尔塔准则
Korea, price changes 韩国,价格变化
劳动价值论何投资制度
Labor theory of value and investment
measurement
Life-cycle costs 寿命周期成本
Linear programming 线性规划
Lives 寿命
Technical life 技术寿命
Loans 贷款
collateral 抵押品
income tax effects 所得税影响
inflation effects 通货膨胀的影响
unequal terms 不等的期限
Lorie,J.H. J.H.罗里
Lusztig Peter 卢兹泰戈,彼得
MACRS MACRS
Mao, James C.T. 詹姆斯.C.T.毛
Marginal analysis 边际分析
Marginal cost of capital 资本的边际成本
Marginal interest rate 边际利率
Marginal rate of time preference 时间偏好的边际利率
Marginal tax rate 边际税率
Market value 市场价值
MARR(Minimum attractive rate of
MARR(最低期望收益率)
return)
Marx,Karl 卡尔.马克思
Mexico, price change 墨西哥,价格变化
Mininum attractive rate of return(MARR)最低期望收益率
Modified accelerated cost recovery
修正后的加速成本回收法
system(MACRS)
货币,用以使方案的效果具有可比性Money, used to make consequences of
alternatives commensurable
Multiple alternatives 多方案的选择
cost-effectiveness 成本-效果分析
incremental analysis 增量分析
Multivariable sensitivity analysis 多变量敏感性分析
Mutually exclusive alternatives 相互排斥的方案
and internal rate of return method 与内部收益率法
loan proposals, 贷款提案
Mutually exclusive investments 相互排斥的投资
Mutually independent investments 相互独立的投资
Negative rates in inflation problems 在通货膨胀问题中的负利率
Net present value(NPV)method 净现值(NPV)法
Netting out 净现金流量计算
Nominal interest 名义利率
NPV(net present value)method NPV(净现值)法
Objectives in decision analysis 决策分析的目标
Office of management and Budget 行政管理和预算局
作为负收益的经营和维修费Operation and maintenance costs as
disbenefit
Opportunity cost 机会成本
and loans 机会成本与贷款
Opportunity cost of capital 资本的机会成本
and annual-worth method 与年值法
and capital budgeting 与资本预算
definition of 定义
and inflation 与通货膨胀
and internal rate of return method 与内部收益率法
and loans 与贷款
and present-worth method 与现值法
public sector 公共部门
and reinvestment fallacy 再投资的谬见
social 社会
Par value 票面价值
Pareto optimum 帕累托最优
Payback 回收期
作为决策变量的收益率Percentage rate of return as decision
variable
Periodic costs 周期费用
Perpetual investments: 永久投资
in annual-worth method 再年值法中
in present-worth method 在现值法中
Personal cost of capital 个人的资本成本
Personal income 个人所得
PPI 生产价格指数
Present-worth factor: 现值系数
formulas, single payment 公式,一次支付
tables 表
uniform series 等额序列
Present-worth method 现值法
and equal service lives 与相等的服务期
and incremental analysis 与增量分析
and individual analysis 与单独分析
perpetual investments 永久投资
relation to benefit/cost ratio 与收益/成本比的关系relation to internal rate of return 与内部收益率法的关系Price indexes 物价指数
Prices, shadow , see Shadow prices 价格,影子,参见影子价格Principal: 本金:
and interest separation 本金与利息分离
of a loan 贷款的本金
Private sector 私人部门
financial cost of capital 资金的财务成本
income tax consequences of 所得税对投资的影响investment 投资
viewpoint 着眼点
Probability 概率
measurement 概率的测算
Producer Price Index (PPI) 生产价格指数Programming in capital budgeting 资本预算中的规划法Public sector 公共部门
and incommensurables 与不可比性
investment 投资
opportunity cost of capital 资本的机会成本
viewpoint 着眼点
Quirk, William. J. 威廉.J.奎克
Random variables 随机变量
Rate of return method, see Internal rate of
return method
收益率法,参见内部收益率法receivable account 应收账款,应收账款户
Reel property appraisal and present worth
method
不动产估价与现值法Reinvestment fallacy 再投资谬见
Replacement 更新
different replacement 用不同的资产更新
identical replacement 用相同的资产更新
Resale value, see Salvage value 转售价值,参见残值Residual value, see Salvage value 残余价值,参见残值Resources, time value of 资源,资源的时间价值
Risk 风险
and cost of capital 与资本成本
premium 风险溢酬
Rule of delta 增量(⊿)法则
Salvage value 残值
and annual-worth method 与年值法
and depreciation 与折旧
and present-worth method 与现值法
Savage, L. J. L.J. 萨维奇
Schall, L. D. L.D. 沙尔
Schwab, Bernhard 施瓦布,伯恩哈德deductions 折旧的扣减
Sectors, economic analysis and viewpoint see also Private sector; Public sector 部门,经济分析和着眼点,参见私人部门;公共部门
Sensitivity analysis 敏感性分析
Service lives 服役寿命(服务寿命)equal 相等的服务寿命unequal 不相等的服务寿命Shadow prices 影子价格
Significant figures 有效数字
Simple interest 单利
definition of 定义
formula 公式
Single payment 一次支付
compound amount factor 复利终值系数present-worth factor 现值系数
tables 表
Sinking fund factor 偿债基金系数
formulas 公式
tables 表
Social benefits and costs 社会效益和成本
and public sector investment 与公共部门投资
Social discount rate, see Social
社会折现率,参见资本的社会机会成本opportunity cost of capital
Social opportunity cost of capital 资本的社会机会成本
Spider plot 蛛网图
Standard deviation 标准差
Steiner, Henry M. 亨利. M.斯坦纳
Straight-line depreciation 直线折旧
after-tax cash flow 税后现金流
Suboptimization 次优化
Subsidies 补贴
Sum-of-the-years’-digits depreciation 年数总和折旧
after-tax cash flows 税后现金流
Sunk cost 沉没成本
definition of 定义
and depreciation 沉没成本与折旧
in internal rate of return method 在内部收益率法中
Sweden, price changes 瑞典,价格变化
Switzerland, price changes 瑞士,价格变化
SYD,参见年数总和折旧
SYD, see Sum-of-the-years’-digits
depreciation
Systems analysis 系统分析
Tax, see Income tax 税收,参见所得税
tax credit 课税扣除
Technical life 技术寿命
Terborgh, George 特巴,乔治
Time horizon 时间边界
Transfer payments and viewpoint 转移支付和着眼点
Truth in Lending Law 贷款实情法
Unamortized cost , see Book value 待摊费用,见账面价值
Uncertainty 不确定性
Unequal service lives 不等的服务期
Unequal term loans 不等的贷款期限
不变的年值,参见年值法
Uniform annual worth, see Annual-worth
method
Useful life 使用寿命
Valuation 估价
Value, see also Book value; Expected 价值,参见账面价值;期望价值;市场
value; Market value 价值
Variance 方差
Viewpoint: 着眼点
and decision analysis 与决策分析
and sector analysis 与部门分析
Water Resources Council 水资源委员会
Weingartner, H. Martin H.马丁.维因加特纳
Welfare economics 福利经济学
Wholesale price Index, see Producer
批发物价指数,参见生产价格指数Price Index
Working capital 营运资本,营运资金
With/without criterion 有/无准则
Yugoslavia, price changes 南斯拉夫,价格变化
Zero-one integer programming “0-1”整数规划