capital budgeting
释义
投资方案选择，投资预算，编制资本预算；
英英释义
Capital budgeting
Capital budgeting (or investment appraisal) is the planning process used to determine whether an organization's long term investments such as new machinery, replacement machinery, new plants, new products, and research development projects are worth the funding of cash through the firm's capitalization structure (debt, equity or retained earnings). It is the process of allocating resources for major capital, or investment, expenditures.
以上来源于:Wikipedia
双语例句
The possibility of the need for a separate capital budget would also have to be considered.
还要考虑是否有必要编制独立的资本预算。
权威例句
Rational Capital Budgeting In An Irrational WorldRational Capital Budgeting in an Irrational World
The Capital Budgeting Process: Incentives and Information
The Capital Budgeting Process: Inventives and Information
CAPITAL BUDGETING AND THE CAPITAL ASSET PRICING MODEL: GOOD NEWS AND BAD NEWS
Value‐Enhancing Capital Budgeting and Firm‐specific Stock Return Variation
Risk-adjusted discount rates and capital budgeting under uncertainty
Risk Management, Capital Budgeting, and Capital Structure Policy for Insurers and Reinsurers
Risk management, capital budgeting, and capital structure policy for financial institutions: An integrated approach
INTERACTIONS OF CORPORATE FINANCING AND INVESTMENT DECISIONS—IMPLICATIONS FOR CAPITAL BUDGETING: COMMENT
1. Often used in capital budgeting, IRR is the interest rate that makes net present value of all cash flow equal zero.
IRR经常用于资本预算，它是使得所有现金流动的净现值为零的利率。
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2. The controller or CFO is responsible for organizing and supervising the capital budgeting process.
公司财务预算的组织和监管由财务会计或CFO负责。
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3. Bubbles corrupt firms' intellectual capital; in telecoms, everything from sales incentives to budgeting had become based on measures that had little to do with a sober view of profits.
泡沫腐蚀公司的智力资本；在电信行业，从销售激励措施到预算制定一度变得以一些衡量为依据，这些衡量与对利润的清醒认识没什么关联，曾经有一度衡量销售激励和制定预算与利润目标严重脱节。
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4. With the assistance of the finance department, carry out product cost analysis, capital expenditure and operational expenditure budgeting and cost control.
在财务部门的协助下，进行产品成本分析，资本支出和业务支出预算和成本控制。
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5. Subsequently, real option is widely exercised in capital budgeting and value evaluating and shows tremendous superiority compared to the traditional capital budget model(DCF).
随后，实物期权被广泛运用于资本预算和价值评估领域，相比传统的资本预算模型（DCF）具有无比优越性。
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6. NPV is the most important method in capital budgeting, an important input variable it needs is the hurdle rate of a project.
净现值法是在资本预算最为重要的一种方法，它需要的一个重要输入变量是项目的必要收益率。
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7. This paper provides the general mathematics formula of constraint optimization model of capital budgeting.
文章给出了约束资本预算优化模型的一般数学表达式。
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8. The second type of capital budgeting projects requires choosing among competing alternatives that provide the same basic service.
第二类资本预算项目需要在能够提供基本相同服务的备竞争性被选项目中进行选择。
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9. This paper attempts to model capital budgeting problem by chance constrained integer programming with fuzzy decisions.
本文讨论了一类资金预算问题，并建立带有模糊决策的机会约束规划模型的框架。
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10. Discount rate - Interest rate used to determine the present value of cash flows. For analyzing capital budgeting projects, the discount rate is usually the cost of capital.
贴现率—用于确定现金流的现值的利率。在分析资本预算项目时，贴现率通常就是资本成本。
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11. In realistic capital budgeting, headquarters should not naively apply the NPV rule because of information asymmetry.
在现实资本预算中，由于存在信息不对称，企业总部管理者并不简单地应用NPV规则。
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12. NPV is the most important method in capital budgeting, and an important input variable it needs is the hurdle rate of a project.
净现值法是资本预算中最为重要的一种方法，它需要的一个重要输入变量是项目的必要收益率。
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13. The paper analyzes cash planning and budgeting in order to improve the whole capital management.
通过对现金计划和预算的分析与利用，可以更好的促进跨国公司整体营运资本的管理。
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14. Problems of constrained capital budgeting are common in investment decision.
约束下资本预算是投资决策的常见问题。
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15. Topics to be covered include: demand and cost analysis, forecasting, pricing decisions, game theory, risk analysis, capital budgeting and capital analysis.
包含的课题是：需求和成本分析，预测，价格决定，博奕论，风险分析，资本预算，资本分析。
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16. The capital budgeting is a long-term planning and investment management enterprise process.
资本预算是规划和管理企业长期投资的过程。
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17. The Opportunity Cost of Using Excess Capacity a common problem in capital budgeting arises when a new project proposal calls for the use of existing, but currently idle, equipment or facilities.
时机本钱，应用过剩的消费才能一个罕见的问题在资本预算时发生的新项目的提案呼吁应用现有的，但目前闲置，设备或设备。
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18. The Opportunity Cost of Using Excess Capacity a common problem in capital budgeting arises when a new project proposal calls for the use of existing, but currently idle, equipment or facilities.
时机本钱，应用过剩的消费才能一个罕见的问题在资本预算时发生的新项目的提案呼吁应用现有的，但目前闲置，设备或设备。
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capital budgeting
