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

1. 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 World
Rational 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