adjusted cost of capital 中文意思是什麼

adjusted cost of capital 解釋
調整資本成本
  • cost : n 1 費用;代價,價格;成本。2 犧牲;損害,損失。3 〈pl 〉訟費。vt (cost; cost)1 值,要價(苦幹...
  • of : OF =Old French 古法語。
  • capital : adj 1 首位的,最重要的,主要的,基本的,根本的。2 〈口語〉優秀的,上好的,第一流的。3 大寫(字母...
  1. So, the functionality of finance must be adjusted, and make it become a department which can do cost management, long - term investment decision - making, long - term raising money, floating capital management, and do financial analysis, planning, and enterprises purchasing and regrouping

    因此,需要對企業的財務功能進行調整,使它成為能夠進行成本管理、長期投資決策、長期籌資決策、流動資產管理、做出財務分析和財務計劃及企業收購與合併分析的部門。
  2. We shall see that it is the right hurdle rate for those projects that have the same risk as the firm ' s existing business ; however, if a project is more risky than the firm as a whole, the cost of capital needs to be adjusted upward and the project ' s cash flows discounted at this higher rate

    我們應看出它(指公司資本成本)對那些與企業現有業務有相同風險的項目來說是正確的貼現率;然而,如果一個項目較企業整體更有風險,資本成本就需要向上調整(即增加) ,而項目的現金流就以這個更高的比率來貼現。
  3. Convertible bond is a convertible financing tool between bond and stock, convertible bond concurrently have features of bond, stock and option. its issue - clauses include interest rate, convertible ratio and convertible price, convertible date, call provision, put provision, strike - price - adjusted provision etc, convertible bond can reduce corporate financing cost and improve capital structure, investor can share corporate performance and income of convert bond

    可轉換債券是一種介於債券和股票之間的可轉換融資工具,可轉換債券兼具了債券、股票和期權的特徵。可轉換債券發行條款包括票面利率、轉換比率和轉換價格、轉換期、贖回條款、回售條款、向下修正條款及強制轉股條款等等;發行可轉換債券降低了公司融資成本和改善債務結構,投資者可以分享發行人業績增長和股票價格的上漲帶來的轉股收益。
  4. The innovation direction of financial management explains the development tendency of chinese financial management under the knowledge economy circumstances. the objective innovation direction of financial management is the structure that revolves around the broad financial resources allocation ; the conception innovation direction of financial management includes the management finance conception based on human management finance conception of united competition and corporation management finance conception of risk, management finance conception of information and management finance conception of knowledge ; the method innovation direction of financial management embodies the trends about network, reproduction, system, project and strategy ; the institution innovation direction of financial management which is based on the financial administration structure highlights that the interest - related participates in decision - making, the holder of maximum human capital possesses the most important financial administration rights, financial administration is adjusted according to opportunities, the knowledge and economics experts participate in the financial administration ; the content innovation direction of financial management insists admitting the knowledge capital into financial management scope admitting the capital operation into financial management system, building the interest - related financial management system, reforming the method and content of cost management, valuing the promotion of risk management level

    財務管理目標的創新方向是以泛財務資源配置為核心的體系結構;財務管理觀念創新的方向包括與知識經濟緊密相連人文化理財觀念、競爭與合作想統一的理財觀念、信息理財觀念和知識化理財觀念;財務管理方法創新的方向體現了網路化、再生化、系統化、工程化和戰略化的趨勢;財務管理制度創新的方向以財務治理結構為基礎,強調利益相關者共同參與財務治理、人力資本最大者擁有最重要的財務治理權、財務相機治理、以及知識與信息專家參與財務治理;財務管理內容創新的方向考慮將知識資本納入財務學體系、建立利益相關者財務學體系、改革成本管理的內容和方法、重視風險管理水平的提高。
  5. There is two things important on calculating eva. firstly it need to estimate the cost of the equity, then get the wacc ( weighted average cost of capital ) and the cost of the capital invested. secondly, some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively

    計算eva ,需要估算權益的成本,並由此計算出加權平均資本成本,最終確定資本投入的成本,另外,現有的通用會計準則扭曲了大量的價值創造活動,因而在計算eva時,也需要根據企業實際,對經營結果有重要影響的會計科目進行調整,以確保最終的eva能夠全面反映企業的經營效果。
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