投资杂谈 第563页

Cost Synergy 成本协同效益

In the context of mergers, cost synergy is the savings in operating costs expected after two companies, who compliment each other's strengths, join. 在合并的情况下,成本协同效益指两家公司在联合后,通过互补长短而...
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Cost of Goods Sold (COGS) 已售商品成本

An expense that reflects the cost of the product or good that generates revenue for a company. Sometimes referred to as "Cost of Sales." 一家公司赚取收入的产品或货品的成本。有时称为销售成本
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Cost of Capital 资本成本

The required return necessary to make a capital budgeting project worthwhile. Cost of capital would include the cost of debt and the cost of equity. 一项资本预算计划要求的最低回报率。资本成本可包括债务成本及股本...
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Cost Basis 成本基础

The purchase price after commissions or other expenses. Cost basis is used to calculate capital gains or losses when the security is eventually sold. 扣除佣金或其他开支后的购买价格。成本基础可在出售证券时用作计...
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Corporation 公司、企业

The most common form of business organization. The total worth of the organization is divided into shares of stock, each representing a unit of ownership. A corporation is ongoing ...
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Corporate Tax 公司税

A levy placed on the profit of a firm; different rates are used for different levels of profits. 因应公司利润征收的税项,不同水平利润采用不同的税率
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Corporate Governance 企业治理

The relationship between all the stakeholders in a company. This includes the shareholders, directors, and management of a company, as defined by the corporate charter, bylaws, for...
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Corporate Finance 企业融资

Any financial or monetary activity that deals with a company and its money. 与企业及其资金有关的任何金融或货币活动
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Corporate Cannibalism 企业自我竞争

An act of self-infringement upon market share by corporations through the issuance of new products. Also known as "market cannibalization." . 企业的新产品造成自我竞争,损害自身的市场份额
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