金融英语

　　cost of equity股本成本
　　The return that stockholders require for a company. The traditional formula is the dividend capitalization model.
　　公司权益方要求的回报率，传统上采用股息资本模型计算。
　　cost of equity capital股资成本
　　The rate of return required by a company's common stockholders.
　　公司普通股股东要求的报酬率。
　　cost of funds资金使用成本
　　The interest cost that a financial institution must pay for the use of money.
　　金融机构因使用金钱必须要支付的利息。
　　cost of goods sold销货成本
　　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.
　　是指期初库存成本加生产或购入成本减去期末库存成本，代表企业已经完成产品销售的成本。
　　cost of sales销售成本
　　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，购买原材料和生产最终产品的成本。也叫已销售货物成本。
　　cost recovery成本弥补
　　A loss in value as an accounting procedure to use as a deduction for income tax purposes. (See specific types of depreciation).
　　是指已经支出的成本可以在未来时期内以现金流入(或减少现金流出)的方式回收。
　　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，通过互补长短而能节省的营运开支。
　　cost to carry持有成本
　　All out-of-pocket costs incurred by the investor to hold a position.
　　因投资者持有期权合同的买进和卖出而实际支付的所有费用。
　　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.
　　通过确定成本和收益来决定一项工程和计划是否可行的技术。
　　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.
　　是指判断一项投资的收益是否超过其成本的分析方法。其费用和结果均以货币为单位评价，计算净得失和比值。结果可表达为效益与成本的比率，或以纯成本或纯效益表示。通过把所有结果都转化为货币值，则效益与成本的比率或纯成本与纯效益的比率可以直接体现出来。
　　costing system成本核算系统
　　An accounting system established to monitor a company's costs， providing management with information on operations and performance.
　　控制公司成本，提供管理所需的运营信息的会计系统。
　　cost-of-living index生活费用指数
　　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).
　　是一项通胀指标。衡量固定一篮子产品和服务，包括住房，电器，食品，交通的变化。
　　cost-of-living rider生活费用复险
　　An option that permits the policyholder to purchase increasing term insurance coverage.
　　是给予保单持有人的一项期权，允许保单持有人购买价值增加的定期保单，以跟上预期的生活水平的上涨。