术语“资本预算”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000742 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 资本/预算/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 资本预算表格FORM APPROPRIATION REQUEST 资本预算基础The Basics of Capital Budgeting 国际资本预算International Capital Budgeting |
| 编纂人 Compiler | 冯雪红 |
| 编纂日期 Date of Compilation | 2016-02-22 00:00:00 |
汉英语境1
英译术语:
capital budget
汉语语境:
现实当中，由于企业暂时无需纳税，资本结构当中债务融资比例不固定，个别项目与企业整体资产风险差异较大等因素的存在，使得直接运用加权平均资本成本(WACC)对个别项目进行价值评估和资本预算分析容易产生较大的偏差甚至可能导致错误的决策。因此，本文对具体项目的风险系数进行了调整，以正确使用WACC方法进行项目价值评估。
英语语境:
In reality, due to the fact that enterprises do not need to pay taxes temporarily and that the proportion of debt financing in the capital structure is not fixed and that the risk of individual project and overall asset is of large differences, the direct application of weighted average cost of capital (WACC) in value assessment and capital budget analysis of individual project is prone to large deviations and may even lead to erroneous decisions. Therefore, the risk factors for specific projects are adjusted to correctly use the WACC methodology for project value assessment.Therefore, the paper expatiates on how to adjust the beta coefficient with the WACC correctly in assessing the project value.