投资估值常见缩写词汇 · 2020-02-03 · Cost of Good Sales Certiﬁed Public Accountant Chartered Valuation Analyst Debt-to-asset Ratio Discounted Cash Flow Due Diligence

投资估值常见缩写词汇

注册估值分析师（CVA®）协会Chartered Valuation Analyst (CVA) Institute

Common Abbreviations for Investment Valuation>>>>CVA协会

AP

AR

AVP

BAFO

BCR

BP

BVPS

CA

CAGR

CAPEX

CAPM

CD

CDS

CFA

CFADS

CFF

CFO

CFI

CIM

COD

Comps

COGS

CPA

CVA

D/A

DCF

DD

DIH

DLOC

DLOM

DPO

Accounts Payable

Accounts Receivable

Analysis at Various Prices

Best and Final Offer

Benefit-Cost ratio

Business Plan

Book Value Per Share

Confidentiality Agreement

Compound Annual Growth Rate

Capital Expenditures

Capital Asset Pricing Model

Certificate of Deposit

Credit Default Swap

Chartered Financial Analyst

Cash Flow Available for Debt Service

Cash Flow from Financing

Cash Flow from Operation

Cash Flow from Investment

Confidential Information Memorandum

Commercial Operation Date

Comparable Company Analyses

Cost of Good Sales

Certified Public Accountant

Chartered Valuation Analyst

Debt-to-asset Ratio

Discounted Cash Flow

Due Diligence

Days of Inventory Held

Discount of Lack of Control

Discount of Lack of Marketability

Days Payable Outstanding

应付账款

应收账款

可变价格分析

最好及最终报价

效益—成本比率

商业企划书

每股账面价值

保密协议

年复合增长率

资本性支出

资本资产定价模型

大额存款证书

信用违约互换

特许金融分析师

可用于偿付债务的现金流

筹资活动产生的现金流

经营活动产生的现金流

投资活动产生的现金流

机密信息备忘录

商业运营日

可比上市公司分析

销货成本

注册会计师

注册估值分析师

资产负债率

现金流折现

尽职调查

存货周转天数

少数股权折价

流动性折价

应付账款天数

缩写词英文全称中文释义

CVA投资估值常见英文缩写词1.0版

CVACVACVACVA

DPO CVADPO

Discount of Lack of Marketability

CVADiscount of Lack of Marketability

Days Payable OutstandingCVADays Payable Outstanding

®®Discount of Lack of Control

®Discount of Lack of Control注册估值分析师协会

注册估值分析师协会











Due Diligence


Due Diligence




Discount of Lack of Control注册估值分析师协会

Discount of Lack of Control

Discount of Lack of Marketability注册估值分析师协会

Discount of Lack of Marketability注册估值分析师协会

注册估值分析师协会销货成本

注册估值分析师协会销货成本

注册会计师

注册估值分析师协会注册会计师

注册估值分析师

注册估值分析师协会注册估值分析师CVA

CVACVACVA

CVA CVACVA

Cost of Good Sales

CVACost of Good Sales

Certified Public Accountant

CVACertified Public Accountant®®Cost of Good Sales®Cost of Good Sales注册估值分析师协会








注册估值分析师协会Cash Flow from Investment

注册估值分析师协会Cash Flow from Investment










Cost of Good Sales注册估值分析师协会

Cost of Good Sales注册估值分析师协会

注册估值分析师协会特许金融分析师

注册估值分析师协会特许金融分析师

可用于偿付债务的现金流

注册估值分析师协会可用于偿付债务的现金流

筹资活动产生的现金流

注册估值分析师协会筹资活动产生的现金流CVA

CVACVACFF CVACFF

Cash Flow Available for Debt Service

CVACash Flow Available for Debt Service

Cash Flow from FinancingCVACash Flow from Financing

®®Chartered Financial Analyst

®Chartered Financial Analyst

Cash Flow Available for Debt Service®Cash Flow Available for Debt Service注册估值分析师协会















Credit Default Swap


Credit Default Swap

Chartered Financial Analyst注册估值分析师协会

Chartered Financial Analyst

Cash Flow Available for Debt Service注册估值分析师协会

Cash Flow Available for Debt Service注册估值分析师协会每股账面价值

注册估值分析师协会每股账面价值

保密协议

注册估值分析师协会保密协议

年复合增长率

注册估值分析师协会年复合增长率CVA

CVACVACVA

CAGRCVACAGR


CVABook Value Per Share

Confidentiality Agreement

CVAConfidentiality Agreement®®Book Value Per Share®Book Value Per Share注册估值分析师协会









注册估值分析师协会Analysis at Various Prices

注册估值分析师协会Analysis at Various Prices




Benefit-Cost ratio


Benefit-Cost ratio

Business Plan


Business Plan

Book Value Per Share注册估值分析师协会


应付账款

注册估值分析师协会应付账款

应收账款

注册估值分析师协会应收账款


注册估值分析师协会中文释义


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DSCR

DSO

DSRA

DTA

DTL

EAR

EBIAT

EBIT

EBITDA

EBT

EIRR

EPS

ESOP

ESG

EV

EVA

FA

FC

FCF

FIFO

FMV

FV

GGM

GMV

GP

ICR

IM

IPO

IRR

IV

JV

Debt Service Coverage Ratio

Days of Sales Outstanding

Debt Service Reserve Account

Deferred Tax Asset

Deferred Tax Liability

Effective Annual Rate

Earnings Before Interest After Tax

Earnings Before Interest and Tax

Earnings Before Tax

Equity Internal Rate of Return

Earnings Per Share

Employee Stock Ownership Plan

Enviromental, Social and Governance

Enterprise Value

Economic Value Added

Financial Advisory

Financial Close

Free Cash Flow

First-in, First-out

Fair Market Value

Future Value

Gordon Growth Model

Gross Merchandise Volume

General Partner

Interest Cover Ratio

Information Memorandum

Initial Public Offering

Internal Rate of Return

Intrinsic Value

Joint Venture

偿债覆盖率

应收账款周转天数

偿债准备金账户

递延所得税资产

递延所得税负债

有效/实际年利率

息前税后利润

息税前利润

息税折旧摊销前利润

税前利润

权益内部收益率

每股收益

员工持股计划

环境、社会和公司治理

企业价值

经济附加值

财务顾问

融资关闭

自由现金流

先进先出法

公允市场价值

未来价值

高登增长模型

成交总额

普通合伙人

利息覆盖率

信息备忘录

首次公开发行

内部收益率

内在价值

合资企业CVACVACVACVAIntrinsic Value

CVAIntrinsic Value

Joint VentureCVAJoint Venture

®®Internal Rate of Return

®Internal Rate of Return注册估值分析师协会















Internal Rate of Return注册估值分析师协会

Internal Rate of Return

Intrinsic Value注册估值分析师协会

Intrinsic Value注册估值分析师协会

注册估值分析师协会未来价值

注册估值分析师协会未来价值

高登增长模型

注册估值分析师协会高登增长模型

成交总额

注册估值分析师协会成交总额CVA

CVACVACVA

GMVCVAGMV

Future Value

CVAFuture Value

Gordon Growth Model

CVAGordon Growth Model®®Future Value®Future Value注册估值分析师协会










First-in, First-out


First-in, First-out

Fair Market Value


Fair Market Value

Future Value注册估值分析师协会

Future Value

环境、社会和公司治理

注册估值分析师协会环境、社会和公司治理

企业价值

注册估值分析师协会企业价值

经济附加值

注册估值分析师协会经济附加值CVA

CVACVAEVA CVAEVA

Enterprise Value

CVAEnterprise Value

Economic Value AddedCVAEconomic Value Added

®®Enviromental, Social and Governance

®Enviromental, Social and Governance

Enterprise Value®Enterprise Value注册估值分析师协会












Earnings Per Share


Earnings Per Share




Enviromental, Social and Governance注册估值分析师协会

Enviromental, Social and Governance

Enterprise Value注册估值分析师协会

Enterprise Value

息前税后利润

注册估值分析师协会息前税后利润

息税前利润

注册估值分析师协会息税前利润

息税折旧摊销前利润

注册估值分析师协会息税折旧摊销前利润CVA

CVACVACVA

EBITDACVAEBITDA


CVAEarnings Before Interest After Tax

Earnings Before Interest and Tax

CVAEarnings Before Interest and Tax®®Earnings Before Interest After Tax®Earnings Before Interest After Tax注册估值分析师协会










注册估值分析师协会Debt Service Reserve Account

注册估值分析师协会Debt Service Reserve Account







Earnings Before Interest After Tax注册估值分析师协会


偿债覆盖率

注册估值分析师协会偿债覆盖率

应收账款周转天数

注册估值分析师协会应收账款周转天数

Earnings Before Interest,Tax,Depreciation and Amortization

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LBO

LIFO

LLCR

LP

LTD

LTM

LYR

M&A

MAC

MACRS

MBO

MD&A

MPR

MOE

MTN

NAV

NDA

NI

NOLs

NOPAT

NPAT

NPV

NYSE

OCI

OCF

O&M

OPEX

P&L

P/B

P/E

PIRR

Leveraged Buyout

Last-in, First-out

Loan Life Coverage Ratio

Limited Partner

Long-Term Debt

Last Twelve Month

Last Year Report

Mergers and Acquisitions

Material Adverse Change

Modified Accelerated Cost Recovery System

Management Buyout

Management's Discussion and Analysis

Market Penetration Rate

Merger of Equals

Medium Term Note

Net Asset Value

Non-Disclosure Agreement

Net Income

Net Operating Loss

Net Operating Profit After Tax

Net Profit After Tax

Net Present Value

New York Stock Exchange

Other Comprehensive Incomes

Operating Cash Flow

Operations and Management

Operating Expenditures

Profit and Loss statement or Income Statement

Price to Book Ratio

Price to Earnings Multiple

Project Internal Rate of Return

杠杆收购

后进先出法

贷款周期覆盖率

有限合伙人

长期债务

过往12个月

上一财年年报

兼并和收购

重大不利变化

修订的加速成本回收制度

管理层收购

管理层的讨论和分析

市场渗透率

对等合并

中期票据

资产净值

保密协议

净利润

净营业亏损

税后净营业利润

税后净利润

净现值

纽约证券交易所

其他综合收益

经营现金流

运营和维护

经营成本

损益表或利润表

市净率

市盈率

项目内部收益率CVACVACVACVAPIRRCVAPIRR


CVAPrice to Earnings Multiple

Project Internal Rate of ReturnCVAProject Internal Rate of Return

®®Price to Book Ratio

®Price to Book Ratio

Price to Earnings Multiple®Price to Earnings Multiple注册估值分析师协会


















Price to Book Ratio注册估值分析师协会

Price to Book Ratio

Price to Earnings Multiple注册估值分析师协会


净现值

注册估值分析师协会净现值

纽约证券交易所

注册估值分析师协会纽约证券交易所

其他综合收益

注册估值分析师协会其他综合收益CVA

CVACVACVA

OCI CVAOCI

Net Present Value

CVANet Present Value

New York Stock Exchange

CVANew York Stock Exchange®®Net Present Value®Net Present Value注册估值分析师协会










Net Operating Loss


Net Operating Loss







Net Present Value注册估值分析师协会

Net Present Value

对等合并

注册估值分析师协会对等合并

中期票据

注册估值分析师协会中期票据

资产净值

注册估值分析师协会资产净值

保密协议

注册估值分析师协会保密协议CVA

CVACVANAV

CVANAV

NDA CVANDA

Medium Term Note

CVAMedium Term Note

Net Asset Value

CVANet Asset Value

®®Merger of Equals

®Merger of Equals

Medium Term Note®Medium Term Note注册估值分析师协会







注册估值分析师协会Modified Accelerated Cost Recovery System

注册估值分析师协会Modified Accelerated Cost Recovery System







Merger of Equals


Merger of Equals

Medium Term Note注册估值分析师协会

Medium Term Note注册估值分析师协会


注册估值分析师协会上一财年年报

注册估值分析师协会上一财年年报

兼并和收购

注册估值分析师协会兼并和收购

重大不利变化

注册估值分析师协会重大不利变化CVA

CVACVACVA

MACCVAMAC

MACRSCVAMACRS

Last Year Report

CVALast Year Report


CVAMergers and Acquisitions

Material Adverse ChangeCVAMaterial Adverse Change

®®Last Year Report

®Last Year Report注册估值分析师协会











Long-Term Debt


Long-Term Debt

Last Twelve Month


Last Twelve Month

Last Year Report注册估值分析师协会

Last Year Report

Mergers and Acquisitions注册估值分析师协会


杠杆收购

注册估值分析师协会杠杆收购

后进先出法

注册估值分析师协会后进先出法

3/4



PLCR

PP

PPA

PP&E

PV

R&D

RE

ROA

ROE

ROIC

SBLC

S&P

SEC

SHA

SG&A

SGR

SIC

SP

SPA

SPV

STD

TS

TSM

TTM

TV

WC

WACC

YTM

Project Life Coverage Ratio

Payback Period

Power Purchase Agreement

Property, Plant and Equipment

Present Value

Research and Development

Retained Earnings

Return on Assets

Return on Equity

Return on Invested Capital

Standby Letter of Credit

Standard and Poor's

Securities and Exchange Commission

Shareholders Agreement

Selling, General and Administrative Expenses

Sustainable Growth Rate

Standard Industrial Classification

Size Premium

Share Purchase Agreement

Special Purpose Vehicle

Short-term Debt

Term sheet

Treasury Stock Method

Trailing Twelve Month

Terminal Value

Working Capital

Weighted Average Cost of Capital

Yield to Maturity

项目周期覆盖率

投资回收期

购电协议

物业、厂房及设备，即固定资产

现值

研究与开发

留存收益

资产收益率

净资产收益率

投资资本收益率

备用信用证

标准普尔

证券交易委员会

股东协议

销售及一般管理费用

可持续增长率

标准行业分类体系

规模溢价

股权认购协议或增资协议

特殊目的公司

短期债务

条款清单

库存股票法

过往12个月

终值

营运资本或流动资金

加权平均资本成本

持有到期收益率

CVA® 注册估值分析师协会











Yield to Maturity


Yield to Maturity

注册估值分析师协会条款清单

注册估值分析师协会条款清单

库存股票法

注册估值分析师协会库存股票法

过往12个月

注册估值分析师协会过往12个月CVA

CVACVACVATSM

CVATSM

TTMCVATTM

Treasury Stock Method

CVATreasury Stock Method®®Term sheet®Term sheet注册估值分析师协会









注册估值分析师协会Selling, General and Administrative Expenses

注册估值分析师协会Selling, General and Administrative Expenses

Standard Industrial Classification

注册估值分析师协会Standard Industrial Classification







Short-term Debt


Short-term Debt

Term sheet注册估值分析师协会

Term sheet

股东协议

注册估值分析师协会股东协议

销售及一般管理费用

注册估值分析师协会销售及一般管理费用

可持续增长率

注册估值分析师协会可持续增长率

CVACVACVASGR

CVASGR

SICCVASIC


CVASelling, General and Administrative Expenses

Sustainable Growth Rate

CVASustainable Growth Rate

®®Shareholders Agreement

®Shareholders Agreement

Selling, General and Administrative Expenses®Selling, General and Administrative Expenses注册估值分析师协会












Standard and Poor's


Standard and Poor's







Selling, General and Administrative Expenses注册估值分析师协会


留存收益

注册估值分析师协会留存收益

资产收益率

注册估值分析师协会资产收益率

净资产收益率

注册估值分析师协会净资产收益率CVA

CVACVACVA

ROECVAROE

ROICCVAROIC

Return on Assets

CVAReturn on Assets®®Retained Earnings®Retained Earnings注册估值分析师协会










注册估值分析师协会Power Purchase Agreement

注册估值分析师协会Power Purchase Agreement




Present Value


Present Value




Retained Earnings注册估值分析师协会

Retained Earnings

Return on Assets注册估值分析师协会

Return on Assets

项目周期覆盖率

注册估值分析师协会项目周期覆盖率

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Documents

投资估值常见缩写词汇 · 2020-02-03 · Cost of Good Sales Certiﬁed Public Accountant Chartered Valuation Analyst Debt-to-asset Ratio Discounted Cash Flow Due Diligence