金融英語

cost of equity股本成本

The return that stockholders require for a company. The traditional formula is the dividend capitalization model.

公司權益方要求的回報率，傳統上采用股息資本模型計算。

cost of equity capital股資成本

The rate of return required by a company's common stockholders.

公司普通股股東要求的報酬率。

cost of funds資金使用成本

The interest cost that a financial institution must pay for the use of money.

金融機構因使用金錢必須要支付的利息。

cost of goods sold銷貨成本

A formula for working out the direct costs of your stock sold over a particular period. The result represents the gross profit. The formula is Opening stock + purchases - closing stock.

是指期初庫存成本加生產或購入成本減去期末庫存成本，代表企業已經完成產品銷售的成本。

cost of sales銷售成本

A formula for working out the direct costs of your sales (including stock) over a particular period. The result represents the gross profit. The formula is Opening stock + purchases + direct expenses - closing stock. Also， see Cost of Goods Sold.

在損益表中，購買原材料和生產最終產品的成本。也叫已銷售貨物成本。

cost recovery成本彌補

A loss in value as an accounting procedure to use as a deduction for income tax purposes. (See specific types of depreciation).

是指已經支出的成本可以在未來時期內以現金流入(或減少現金流出)的方式回收。

cost synergy成本協同效益

In the context of mergers， cost synergy is the savings in operating costs expected after two companies， who compliment each other's strengths， join.

在合并的情況下，成本協同效益指兩家公司在聯合后，通過互補長短而能節省的營運開支。

cost to carry持有成本

All out-of-pocket costs incurred by the investor to hold a position.

因投資者持有期權合同的買進和賣出而實際支付的所有費用。

cost/benefit analysis成本/盈利分析

A technique designed to determine the feasibility of a project or plan by quantifying its costs and benefits.

通過確定成本和收益來決定一項工程和計劃是否可行的技術。

cost-benefit analysis 成本效益分析

A technique designed to determine the feasibility of a project or plan by quantifying its costs and benefits.

是指判斷一項投資的收益是否超過其成本的分析方法。其費用和結果均以貨幣為單位評價，計算凈得失和比值。結果可表達為效益與成本的比率，或以純成本或純效益表示。通過把所有結果都轉化為貨幣值，則效益與成本的比率或純成本與純效益的比率可以直接體現出來。

costing system成本核算系統

An accounting system established to monitor a company's costs， providing management with information on operations and performance.

控制公司成本，提供管理所需的運營信息的會計系統。

cost-of-living index生活費用指數

An inflationary indicator that measures the change in the cost of a fixed basket of products and services， including housing， electricity， food， and transportation. Also called consumer price index (CPI).

是一項通脹指標。衡量固定一籃子產品和服務，包括住房，電器，食品，交通的變化。

cost-of-living rider生活費用復險

An option that permits the policyholder to purchase increasing term insurance coverage.

是給予保單持有人的一項期權，允許保單持有人購買價值增加的定期保單，以跟上預期的生活水平的上漲。