【经】 资本预算的编制

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。

registered capital

stock of capital

capital contribution in excess of par value【金融】

the multi-layer capital market system

paid-in capital in excess of parvalue

authorized capital stock【金融】

undistributed capital gain dividend【金融】

operation with borrowed capital