CIM Finance 2-25-03 full

术语表GLOSSARY常用术语缩写字ARI: Active Retail Intelligence (Retek系统的管制模块)ASN: Advance Shipping Notice (提前运货单)BIS: Business Intelligence System (业务信息系统)BRI: Business Reengineering and Innovation(变革再造工程)CIM: Commercial Information Management (采购信息管理)CM: Change Management (变革管理)CMS: Change Management System (变革管理系统)CPM: Commercial Process Management (采购流程管理)Cs_AP:=Invoice Matching (财务使用计算的发票批配系统)CSF: Critical Success FactorDC: Distribution Center (仓库)DMA: Design Management Approach (设计管理方法)DMS: Daily Means Sales （每日平均销售）DMT: Data Maintenance Team (数据维护组)DSD: Direct to Store Delivery/Direct Supply Delivery (直接送货到门店)DTS: Direct To Store （直接送货到门店）DW: Data Warehouse (数据库)EDI: Electronic Data Interchange(电子数据交换)EIS: Executive Information System (高级主管报表系统/ Commercial)ELC: Estimate Landed Cost (预估到岸成本)EOD : End Of Date (=Batch 日结)ERP: Enterprise Resource Planning (业务资源计划)GC : Gift Coupon (免费折扣券)Glocal: = Global+LocalGMIS: Group Management Information System (集团KPI管理系统/ Commercial) GOT : Graphic Order Terminal (图形订货可携式电脑)GRIN: Good Received Invoice NoteGRN : Goods Received Notice (收货明细单)GRS: Group Report System集团报表系统HHD: Hand Held Devices手持终端设备HSC: Hindu Service CenderIBT : Inter Branch Transfer (各店间转货)IODG: International Operations Development Group国际业务发展组ISO: International Support Office国际支援办公室KPI: Key Performance Index(主要绩效指标)M P H : Merchandising Product Hierarchy (商品层级)NSC: Non SpecificOCC: Outer Case CodeOF : Oracle Finance (财务系统，AP / AR / GL / Tax)OTB : Open To Buy (预算式采购，很少用，即下单金额到预算时，就停止采购) P I : Price Integrity (价格维护)PM: Process Management (流程管理)PMS: Product Management System (=TinaB)PO: Purchase Order (订单)POS: Point Of SalesRACI: Responsible Accountable Consulted Informed(权责制)RAMS : 之前用的泰国Retek版本(=韩国现在用的RMS)RDF : Retek Demand Forecast (自动预测订货系统)RDM : Retek Distribution Management (=Exceed物流作业系统)ReI M : Retek Invoice Matching (Retek的发票批配，ST不用而用ReSA) ReS A : Retek Sales Audit (销售审计)RIB : Retek Integration Bus (Retek系统的交通模块)RMS : Retek Merchandising System (= Oracle RMS商品作业系统) ROQ : Recommend Ordering Quantity (建议订货量)RPO: Retalix Pocket Office(手持终端设备)RTC: Reduce To Clearance(清仓)RTV: Return To V endor (退货)RWMS : Retek Warehouse Management System (仓库管理系统)SCM : Stock Control Management (供应链管理)SCM: Supplier Chain Management 供应链管理SCR: System Change Request 系统变革要求SCS : Stock Control System (库存管理系统)SES : Super Express (物流的第三方物流公司)SHD : Stock Holding Days (库存天期)SMSWPP: Sales Margin Stock Waste Purchasing PriceSOH :Stock On Hand (在库量)SOP: Standard Operations Process(标准操作流程)SRS : Sales Report System (业绩报表，Commercial/Retail/Supply Chain) ST: Samsung TescoTIS: Tenant Information System (Mall 用的管理系统)TPR: Test Parallel Run (测试并行)TRC : Culture Center System (文化中心作业系统)UA T: User Acceptance Test(用户接受度测试)UDA : User Defined Attribute (用户自定义属性，分类用)UOM : Unit Of Measure (最小计价单位)UOM: Unit of Measure (测量单位)UOP: Unit Cost Order (单位成本订单)UTS: Unit Test System (单位测试系统)V A T : V alue-Add Tax (增值税)VMI : V endor Management Inventory (供应商库存管理)WOW: Way Of Working （工作方式）WTD: Week Today (每周今日)共同用语：总部Headquarter | HQ | HONon-Food 百货Grocery 杂货Fresh 生鲜Supplier Chain 供应链Depot统仓DC配送中心采购用语：商品层级product hierarchy商品档item master | product file商品状态item status供应商档supplier master | supplier file统仓DC | Depot库存Stock | Inventory清仓Clear the line (stock) （两种情况 1. 贱卖 2. 退货）团购Bulk Purchase学汛Back-to-School分版DM vision抢购品products on sale行销企化Marketing Department返利Rebate年返yearly rebate供应商条款supplier deal软百soft line硬百hard line货号Item code(product code)单品SKU下单ordering (order)订单PO (purchase order)促销promotion店促in-store promotion (store promotion)变价price change (紧急变价：emergency price change) 资料维护组data maintenance team (data key-in team) 补差订单Compensation order成本cost售价price (retail price)商品重新分类reclassification策略性购买value purchase order滞销品slow-moving products畅销品fast-moving products预估forecast建议定量suggested ordering财务部分：业主赔偿compensation to landlord资产原值assets history value原预估损失pervious estimated loss预估损失estimated loss差异discrepancy备注note固定资产fixed assets递延资产deferred assets开办费opening cost招商费用tenant income预付租金prepaid rental遣返补偿金redundancy compensation待摊费用expense to be amortized应付帐款负帐款negative balance of accounts payable财务分析表business case抽成Commission | Turnover Rent扣款Deduction变价Price Change抽成额Commission Quantum报表Report增值税发票V A T月对帐单monthly statement借贷单debit/credit note核实reconciliation (reconcile)所有通过收银台进入的信息（包括销售数据，支票，信用卡等等）tender 销售审计sales audit发票匹配invoice matching应付帐款AP (Accounts Payable)应收帐款AR (Accounts Receivable)总账GL (General Ledger)日结daily balance每月关帐monthly closingpositive balance ?negative balance ?(门店)营运用语：店群Store group一次性商品Disposable products大巴交通图transit map工具箱Tool kit | Tool box胶带残留物Tape Residue胶带Tape | Gummy Plasticg液压板车Pump track试听塔Listening station非印花Non-stamp印花Stamp凹槽Dump bin循环盘店Cycle count盘店stock count会员卡membership card | loyalty card保质时间Freshness Date (食品)夹页Leaflet小端台End Cap假进假退False circulation退还厂商RTV (return to vendor)清仓计划Exit Plan清仓stock clearance清仓RTC (Reduce to clear)专柜Concession自营柜Consignment门店规划store layout盘点stock count大盘stock take库存更正stock correction送货单stock delivery note (delivery note) 进货验收单P.O Receipts“里程碑”（常指计划大事件）Milestone 利益关系人stakeholder发货前置日lead-time产出output | product | deliverable收银台的换零cash float (float)金融室cash office损耗loss | waste库存差异stock discrepancy招商招商系统Mall System厂商(租户) Tenant租金Rent租金收益Rental income资金价值notional interest滞纳金arrears租赁合同Leasing Contract美食街Food Court河畔百货Riverside Dept. Store物流链用语：统仓配货DC allocation转驳Cross dock补货stock replenishmentISO 国际支援部（国际支援办公室）Goods not for resaleInterface （系统或者界面）接口Planogram 台帐图Supplier availability 供应率Limited availability 限量Stock transfer店间转货Transformation 店内转货Store use 店内使用Back Hold－DC vehicles returns from delivery, picking up stocks from suppliers on the way back.V anilla – Implement a system with the minimum modification回馈部分：一．专有名词中英文对照(Module 1)1.Gift Pack ：礼盒2.Level ：层级3.Diet ：健怡（可乐）4.Normal item : 正常商品5.Item : 单品6.Merchandise Hierarchy : 商品层级7.Section : 大分类8.Class : 中分类9.Sub-class : 小分类10.Selling Unit Retail : 销售单位售价11.Store order : 门店定单12.Supply Number :厂编13.Shelf Edge Label : 价格牌14.Replenishment : 补货15.Group Type : 群组类型16.Direct to Store : 供应商直供门店17.Activate Date : 生效日18.Presentation Stock : 排面库存量19.Demo Stock : 样品库存20.Case Cost : 箱成本21.Add : 新增m.Admin : 商品部23.Retail : 营运24.Discharge port : 卸货口mercial ：商品部26.Item list : 商品列表27.Reclassification of Hierarchy : 重新分类商品层级28.Group : 群组29.Merchandise Type : 商品层级31.Type of Group : 群组类型32．Reason of Group : 群组原因二：Mother Item 母级商品Children Item 子级商品Merchandising Hierarchy 商品层级Retail Zone Group 售价群组Inner Name 内装名称Uncatch Weight 是否验收需过磅Active 正常Inactive 冻结Discontinued 终止Deleted 删除Buyer 采购员Diffs 差别属性Filter 过滤按钮Commercial Support Team 采购支援组Request Form 申请表后仓(后台管理)(收据客户服务部(顾客服务中心)无线电视(监控探头保安(防损)部门柜台(收银台安防(防损)部门CSM(客服经理)期刊(分类交易明细)出纳员(收银员)This is the Pod Retrieval Cupboard.这是POD 修复柜钱款柜(零钱兑换推车)保险箱(柜)客户(顾客)PFS保险箱(柜)大型钱款(零钱)保险箱(柜)柜台主管(收银课主管)前台(收银线)客户(服)经理后备室(后台办公室)1.Balance carried forward 结转余额2.Known loss – destroy (value) as a percentage 已知损耗- 报废（值）比例3.After loss gross percentage 报废后的毛率4.Shrinkage (value) 缩水（值）5.Book of Entry on Inventory Report 库存分录报表6.store used 门店使用的门店使用掉的8.Book Quantity9.retail 是营运还是零售看语境retail price 零售价10.pack item 包装商品11.Pack within item包装商品12.Supplier within Pack 供应商包装商品13.Truck Splitting 分车运送14.Scaling 缩放或秤重15.column 栏位16.Recipe report 店内部门间转货报表mercial key performance Indicator report 商品部KPI 报表18.key performance Indicator 主要绩效指标19.period 期间20.采购总监merchandising director21.营业课长 Retail Section Chief22.营业经副理Retail Vice Manager23.店总 Store Manager24.销毁 Destroy25.检索 Check26.营业主管 Retail Leader27.表单 Form28.秤重商品 Weighed items29.门店执行总部变价的作业规范Standard operation process of Store ImplementingHO Price Change30.作业规范 Standard operation process31.商管 Store back office32.投单 the supplier deliver the goods with Hymall order to store back office andget goods receiving notes printed33.商品店间转货 Item inter-store transfer34.商品店内转货Item in-store transfer 或 item inter-department transfer35.部主管Department chief36.门店后台 Store backend37.空白文本栏Blank text field38.权限等级Authority level39.门店值班经理 Store on-duty manager40.课主管Section chief41.部门助理 Department assistant42.商品报废作业规范 Standard operation process of goods destroy43.操作界面 user interface44.防损当班主管 Loss-prevention on-duty leader45.工号 Cashier number46.远程注销收银员Remotely log off cashiers47.书面登记 Register in writing48.内勤 Cash office assistant49.收银课长 Cashier Section Chief50.收银台Till 或者Checkout51.手持式终端机 Hand-held terminal device52.单据存查 Document saving and query53.报废单位 The unit that is going to destroy goods54.课组长Section group leader55.签核 V erify and Sign57.流水编号 Serial Number58.商管指定报废码头 Back office specified destroy dock59.单据存查 Document saving and query60.过期产品Overdue item61.营收控管之紧急情况处理作业规范Stand operation process of EmergencyManagement of Sales Income Control62.职能收银课Functional cashier Section63.在突发、紧急的情况下under emergency cases64.资讯IT team65.资讯主管IT team leader66.收银机的后台服务器转换pos server transferring67.异常情况exceptional case68.离线销售结帐off-line sales check-out69.收银主管处理之绩效管理作业规范Standard Operation Process of PerformanceManagement of Cashier Chief70.监控窗口Monitoring Window71.电子交易日志electronic transaction journal72.异常收银员abnormal cashier73.同步销售界面监控simultaneous sales interface monitoring74.设置收银员set up cashier75.功能菜单function menu76.查阅look up77.收银机POS78.复选标记check mark79.电力electric power80.收银线Till line81.营业中operation82.异常报告exceptional report83.系统监控管理System monitoring management84.点选click and select85.列表清单list86.外勤 Cashier administrator87.时段清仓 Timely reduce to clearance88.发票折扣作业Off-invoice deal Operation89.返利后转前Transfer rebate from back margin to front margin90.单品 Item(单品就是商品)91.正常开票金额Normal invoice amount92.采购团队 Buying team93.返利异动 Rebate exception94.单张订单搭赠申请单Free goods request form for each purchase order95.商品支援部Commercial Support department96.商品部Commercial department97.区域部门助理 Regional department assistant98.促销成本异动 Promotion cost exception99.特殊单张订单设置申请表Setup request form for a specified purchase order 100.票扣 Off-invoice101.直接让利Direct rebate102.厂编 Supplier code103.验收成本 Receiving cost104.进货额Receiving amount106.条件设置 Condition setup107.累加 Accumulative108.月返3% Monthly rebate 3%109.进货量Receiving quantity110.多条件阶梯式促销成本折扣 Threshold discounts on promotion cost111.目标级别指示器Target class indicator112.商品分类层级作业规范Standard Operation Process of Merchandise Hierarchy 113.分类新增修改作业 Create and modify levels of merchandise hierarchy114.全国采购 National buyer115.Tesco操作系统标准Tesco operation standard116.进销项税 Buying tax117.分类新增修改申请表Request Form for creating and Modifying levels of Merchandise Hierarchy。

术语表GLOSSARY常用术语缩写字ARI: Active Retail Intelligence (Retek系统的管制模块)ASN: Advance Shipping Notice (提前运货单)BIS: Business Intelligence System (业务信息系统)BRI: Business Reengineering and Innovation(变革再造工程)CIM: Commercial Information Management (采购信息管理)CM: Change Management (变革管理)CMS: Change Management System (变革管理系统)CPM: Commercial Process Management (采购流程管理)Cs_AP:=Invoice Matching (财务使用计算的发票批配系统)CSF: Critical Success FactorDC: Distribution Center (仓库)DMA: Design Management Approach (设计管理方法)DMS: Daily Means Sales （每日平均销售）DMT: Data Maintenance Team (数据维护组)DSD: Direct to Store Delivery/Direct Supply Delivery (直接送货到门店)DTS: Direct To Store （直接送货到门店）DW: Data Warehouse (数据库)EDI: Electronic Data Interchange(电子数据交换)EIS: Executive Information System (高级主管报表系统/ Commercial)ELC: Estimate Landed Cost (预估到岸成本)EOD : End Of Date (=Batch 日结)ERP: Enterprise Resource Planning (业务资源计划)GC : Gift Coupon (免费折扣券)Glocal: = Global+LocalGMIS: Group Management Information System (集团KPI管理系统/ Commercial) GOT : Graphic Order Terminal (图形订货可携式电脑)GRIN: Good Received Invoice NoteGRN : Goods Received Notice (收货明细单)GRS: Group Report System集团报表系统HHD: Hand Held Devices手持终端设备HSC: Hindu Service CenderIBT : Inter Branch Transfer (各店间转货)IODG: International Operations Development Group国际业务发展组ISO: International Support Office国际支援办公室KPI: Key Performance Index(主要绩效指标)M P H : Merchandising Product Hierarchy (商品层级)NSC: Non SpecificOCC: Outer Case CodeOF : Oracle Finance (财务系统，AP / AR / GL / Tax)OTB : Open To Buy (预算式采购，很少用，即下单金额到预算时，就停止采购) P I : Price Integrity (价格维护)PM: Process Management (流程管理)PMS: Product Management System (=TinaB)PO: Purchase Order (订单)POS: Point Of SalesRACI: Responsible Accountable Consulted Informed(权责制)RAMS : 之前用的泰国Retek版本(=韩国现在用的RMS)RDF : Retek Demand Forecast (自动预测订货系统)RDM : Retek Distribution Management (=Exceed物流作业系统)ReI M : Retek Invoice Matching (Retek的发票批配，ST不用而用ReSA) ReS A : Retek Sales Audit (销售审计)RIB : Retek Integration Bus (Retek系统的交通模块)RMS : Retek Merchandising System (= Oracle RMS商品作业系统)ROQ : Recommend Ordering Quantity (建议订货量)RPO: Retalix Pocket Office(手持终端设备)RTC: Reduce To Clearance(清仓)RTV: Return To Vendor (退货)RWMS : Retek Warehouse Management System (仓库管理系统)SCM : Stock Control Management (供应链管理)SCM: Supplier Chain Management 供应链管理SCR: System Change Request 系统变革要求SCS : Stock Control System (库存管理系统)SES : Super Express (物流的第三方物流公司)SHD : Stock Holding Days (库存天期)SMSWPP: Sales Margin Stock Waste Purchasing PriceSOH :Stock On Hand (在库量)SOP: Standard Operations Process(标准操作流程)SRS : Sales Report System (业绩报表，Commercial/Retail/Supply Chain) ST: Samsung TescoTIS: Tenant Information System (Mall 用的管理系统)TPR: Test Parallel Run (测试并行)TRC : Culture Center System (文化中心作业系统)UA T: User Acceptance Test(用户接受度测试)UDA : User Defined Attribute (用户自定义属性，分类用)UOM : Unit Of Measure (最小计价单位)UOM: Unit of Measure (测量单位)UOP: Unit Cost Order (单位成本订单)UTS: Unit Test System (单位测试系统)V AT : Value-Add Tax (增值税)VMI : Vendor Management Inventory (供应商库存管理)WOW: Way Of Working （工作方式）WTD: Week Today (每周今日)共同用语：总部Headquarter | HQ | HONon-Food 百货Grocery 杂货Fresh 生鲜Supplier Chain 供应链Depot统仓DC配送中心采购用语：商品层级product hierarchy商品档item master | product file商品状态item status供应商档supplier master | supplier file统仓DC | Depot库存Stock | Inventory清仓Clear the line (stock) （两种情况 1. 贱卖2. 退货）团购Bulk Purchase学汛Back-to-School分版DM vision抢购品products on sale行销企化Marketing Department返利Rebate年返yearly rebate供应商条款supplier deal软百soft line硬百hard line货号Item code(product code)单品SKU下单ordering (order)订单PO (purchase order)促销promotion店促in-store promotion (store promotion)变价price change (紧急变价：emergency price change) 资料维护组data maintenance team (data key-in team) 补差订单Compensation order成本cost售价price (retail price)商品重新分类reclassification策略性购买value purchase order滞销品slow-moving products畅销品fast-moving products预估forecast建议定量suggested ordering财务部分：业主赔偿compensation to landlord资产原值assets history value原预估损失pervious estimated loss预估损失estimated loss差异discrepancy备注note固定资产fixed assets递延资产deferred assets开办费opening cost招商费用tenant income预付租金prepaid rental遣返补偿金redundancy compensation待摊费用expense to be amortized应付帐款负帐款negative balance of accounts payable财务分析表business case抽成Commission | Turnover Rent扣款Deduction变价Price Change抽成额Commission Quantum报表Report增值税发票V AT月对帐单monthly statement借贷单debit/credit note核实reconciliation (reconcile)所有通过收银台进入的信息（包括销售数据，支票，信用卡等等）tender 销售审计sales audit发票匹配invoice matching应付帐款AP (Accounts Payable)应收帐款AR (Accounts Receivable)总账GL (General Ledger)日结daily balance每月关帐monthly closingpositive balance ?negative balance ?(门店)营运用语：店群Store group一次性商品Disposable products大巴交通图transit map工具箱Tool kit | Tool box胶带残留物Tape Residue胶带Tape | Gummy Plasticg液压板车Pump track试听塔Listening station非印花Non-stamp印花Stamp凹槽Dump bin循环盘店Cycle count盘店stock count会员卡membership card | loyalty card保质时间Freshness Date (食品)夹页Leaflet小端台End Cap假进假退False circulation退还厂商RTV (return to vendor)清仓计划Exit Plan清仓stock clearance清仓RTC (Reduce to clear)专柜Concession自营柜Consignment门店规划store layout盘点stock count大盘stock take库存更正stock correction送货单stock delivery note (delivery note) 进货验收单P.O Receipts“里程碑”（常指计划大事件）Milestone 利益关系人stakeholder发货前置日lead-time产出output | product | deliverable收银台的换零cash float (float)金融室cash office损耗loss | waste库存差异stock discrepancy招商招商系统Mall System厂商(租户) Tenant租金Rent租金收益Rental income资金价值notional interest滞纳金arrears租赁合同Leasing Contract美食街Food Court河畔百货Riverside Dept. Store物流链用语：统仓配货DC allocation转驳Cross dock补货stock replenishmentISO 国际支援部（国际支援办公室）Goods not for resaleInterface （系统或者界面）接口Planogram 台帐图Supplier availability 供应率Limited availability 限量Stock transfer店间转货Transformation 店内转货Store use 店内使用Back Hold－DC vehicles returns from delivery, picking up stocks from suppliers on the way back.Vanilla – Implement a system with the minimum modification回馈部分：一．专有名词中英文对照(Module 1)1.Gift Pack ：礼盒2.Level ：层级3.Diet ：健怡（可乐）4.Normal item : 正常商品5.Item : 单品6.Merchandise Hierarchy : 商品层级7.Section : 大分类8.Class : 中分类9.Sub-class : 小分类10.Selling Unit Retail : 销售单位售价11.Store order : 门店定单12.Supply Number : 厂编13.Shelf Edge Label : 价格牌14.Replenishment : 补货15.Group Type : 群组类型16.Direct to Store : 供应商直供门店17.Activate Date : 生效日18.Presentation Stock : 排面库存量19.Demo Stock : 样品库存20.Case Cost : 箱成本21.Add : 新增m.Admin : 商品部23.Retail : 营运24.Discharge port : 卸货口mercial ：商品部26.Item list : 商品列表27.Reclassification of Hierarchy : 重新分类商品层级28.Group : 群组29.Merchandise Type : 商品层级31.Type of Group : 群组类型32．Reason of Group : 群组原因二：Mother Item 母级商品Children Item 子级商品Merchandising Hierarchy 商品层级Retail Zone Group 售价群组Inner Name 内装名称Uncatch Weight 是否验收需过磅Active 正常Inactive 冻结Discontinued 终止Deleted 删除Buyer 采购员Diffs 差别属性Filter 过滤按钮Commercial Support Team 采购支援组Request Form 申请表后仓(后台管理)(收据客户服务部(顾客服务中心)无线电视(监控探头保安(防损)部门柜台(收银台安防(防损)部门CSM(客服经理)期刊(分类交易明细)出纳员(收银员)This is the Pod Retrieval Cupboard.这是POD 修复柜钱款柜(零钱兑换推车)保险箱(柜)客户(顾客)PFS保险箱(柜)大型钱款(零钱)保险箱(柜)柜台主管(收银课主管)前台(收银线)客户(服)经理后备室(后台办公室)1.Balance carried forward 结转余额2.Known loss – destroy (value) as a percentage 已知损耗- 报废（值）比例3.After loss gross percentage 报废后的毛率4.Shrinkage (value) 缩水（值）5.Book of Entry on Inventory Report 库存分录报表6.store used 门店使用的门店使用掉的8.Book Quantity9.retail 是营运还是零售看语境retail price 零售价10.pack item 包装商品11.Pack within item包装商品12.Supplier within Pack 供应商包装商品13.Truck Splitting 分车运送14.Scaling 缩放或秤重15.column 栏位16.Recipe report 店内部门间转货报表mercial key performance Indicator report 商品部KPI 报表18.key performance Indicator 主要绩效指标19.period 期间20.采购总监merchandising director21.营业课长 Retail Section Chief22.营业经副理Retail Vice Manager23.店总 Store Manager24.销毁 Destroy25.检索 Check26.营业主管 Retail Leader27.表单 Form28.秤重商品 Weighed items29.门店执行总部变价的作业规范Standard operation process of Store ImplementingHO Price Change30.作业规范 Standard operation process31.商管 Store back office32.投单 the supplier deliver the goods with Hymall order to store back office andget goods receiving notes printed33.商品店间转货 Item inter-store transfer34.商品店内转货Item in-store transfer 或 item inter-department transfer35.部主管Department chief36.门店后台 Store backend37.空白文本栏Blank text field38.权限等级Authority level39.门店值班经理 Store on-duty manager40.课主管Section chief41.部门助理 Department assistant42.商品报废作业规范 Standard operation process of goods destroy43.操作界面 user interface44.防损当班主管 Loss-prevention on-duty leader45.工号 Cashier number46.远程注销收银员Remotely log off cashiers47.书面登记 Register in writing48.内勤 Cash office assistant49.收银课长 Cashier Section Chief50.收银台Till 或者Checkout51.手持式终端机 Hand-held terminal device52.单据存查 Document saving and query53.报废单位 The unit that is going to destroy goods54.课组长Section group leader55.签核 Verify and Sign57.流水编号 Serial Number58.商管指定报废码头 Back office specified destroy dock59.单据存查 Document saving and query60.过期产品Overdue item61.营收控管之紧急情况处理作业规范Stand operation process of EmergencyManagement of Sales Income Control62.职能收银课Functional cashier Section63.在突发、紧急的情况下under emergency cases64.资讯IT team65.资讯主管IT team leader66.收银机的后台服务器转换pos server transferring67.异常情况exceptional case68.离线销售结帐off-line sales check-out69.收银主管处理之绩效管理作业规范Standard Operation Process of PerformanceManagement of Cashier Chief70.监控窗口Monitoring Window71.电子交易日志electronic transaction journal72.异常收银员abnormal cashier73.同步销售界面监控simultaneous sales interface monitoring74.设置收银员set up cashier75.功能菜单function menu76.查阅look up77.收银机POS78.复选标记check mark79.电力electric power80.收银线Till line81.营业中operation82.异常报告exceptional report83.系统监控管理System monitoring management84.点选click and select85.列表清单list86.外勤 Cashier administrator87.时段清仓 Timely reduce to clearance88.发票折扣作业Off-invoice deal Operation89.返利后转前Transfer rebate from back margin to front margin90.单品 Item(单品就是商品)91.正常开票金额Normal invoice amount92.采购团队 Buying team93.返利异动 Rebate exception94.单张订单搭赠申请单Free goods request form for each purchase order95.商品支援部Commercial Support department96.商品部Commercial department97.区域部门助理 Regional department assistant98.促销成本异动 Promotion cost exception99.特殊单张订单设置申请表Setup request form for a specified purchase order 100.票扣 Off-invoice101.直接让利Direct rebate102.厂编 Supplier code103.验收成本 Receiving cost104.进货额Receiving amount106.条件设置 Condition setup107.累加 Accumulative108.月返3% Monthly rebate 3%109.进货量Receiving quantity110.多条件阶梯式促销成本折扣 Threshold discounts on promotion cost111.目标级别指示器Target class indicator112.商品分类层级作业规范Standard Operation Process of Merchandise Hierarchy 113.分类新增修改作业 Create and modify levels of merchandise hierarchy114.全国采购 National buyer115.Tesco操作系统标准Tesco operation standard116.进销项税 Buying tax117.分类新增修改申请表Request Form for creating and Modifying levels of Merchandise Hierarchy。

Chapter 8Valuing Bonds8-1.A 30-year bond with a face value of $1000 has a coupon rate of 5.5%, with semiannual payments. a. What is the coupon payment for this bond? b. Draw the cash flows for the bond on a timeline. a. The coupon payment is:Coupon Rate Face Value 0.055$1000$27.50.Number of Coupons per Year 2CPN ⨯⨯===b. The timeline for the cash flows for this bond is (the unit of time on this timeline is six-monthperiods):2P 100/(1.055)$89.85==8-2.Assume that a bond will make payments every six months as shown on the following timeline(using six-month periods):a. What is the maturity of the bond (in years)?b. What is the coupon rate (in percent)?c. What is the face value? a. The maturity is 10 years.b. (20/1000) x 2 = 4%, so the coupon rate is 4%.c. The face value is $1000.1 $27.50 02 $27.503 $27.5060$27.50 +$1000Berk/DeMarzo •Corporate Finance, Second Edition 1078-3.The following table summarizes prices of various default-free, zero-coupon bonds (expressed as a percentage of face value):a. Compute the yield to maturity for each bond.b. Plot the zero-coupon yield curve (for the first five years).c. Is the yield curve upward sloping, downward sloping, or flat?a. Use the following equation.1/nn n FV 1YTM P ⎛⎫+= ⎪⎝⎭1/1111001YTM YTM 4.70%95.51⎛⎫+=⇒= ⎪⎝⎭1/2111001YTM YTM 4.80%91.05⎛⎫+=⇒= ⎪⎝⎭1/3331001YTM YTM 5.00%86.38⎛⎫+=⇒= ⎪⎝⎭1/4441001YTM YTM 5.20%81.65⎛⎫+=⇒= ⎪⎝⎭ 1/5551001YTM YTM 5.50%76.51⎛⎫+=⇒= ⎪⎝⎭b. The yield curve is as shown below.Zero Coupon Yield Curve4.64.855.25.45.60246Maturity (Years)Y i e l d t o M a t u r i t yc. The yield curve is upward sloping.108 Berk/DeMarzo• Corporate Finance, Second Edition8-4. Suppose the current zero-coupon yield curve for risk-free bonds is as follows:a. What is the price per $100 face value of a two-year, zero-coupon, risk-free bond?b. What is the price per $100 face value of a four-year, zero-coupon, risk-free bond?c. What is the risk-free interest rate for a five-year maturity? a.2P 100(1.055)$89.85==b. 4P 100/(1.0595)$79.36==c. 6.05%8-5.In the box in Section 8.1, reported that the three-month Treasury bill sold for a price of $100.002556 per $100 face value. What is the yield to maturity of this bond, expressed as an EAR?410010.01022%100.002556⎛⎫-=- ⎪⎝⎭8-6.Suppose a 10-year, $1000 bond with an 8% coupon rate and semiannual coupons is trading for a price of $1034.74.a. What is the bond’s yield to maturity (expressed as an APR with semiannual compounding)?b. If the bond’s yield to maturity changes to 9% APR, what will the bond’s price be? a.2204040401000$1,034.747.5%(1)(1)(1)222YTM YTM YTM YTM +=+++⇒=+++Using the annuity spreadsheet: NPER Rate PV PMT FVExcel Formula Given: 20 -1,034.74 40 1,000Solve For Rate: 3.75%=RATE(20,40,-1034.74,1000)Therefore, YTM = 3.75% × 2 = 7.50% b.2204040401000$934.96..09.09.09(1)(1)(1)222PV L +=+++=+++ Using the spreadsheetWith a 9% YTM = 4.5% per 6 months, the new price is $934.96NPER Rate PV PMT FV Excel Formula Given: 20 4.50% 40 1,000 Solve For PV: (934.96) =PV(0.045,20,40,1000)Berk/DeMarzo • Corporate Finance, Second Edition 1098-7.Suppose a five-year, $1000 bond with annual coupons has a price of $900 and a yield to maturity of 6%. What is the bond’s coupon rate?25C CC 1000900C $36.26, so the coupon rate is 3.626%.(1.06)(1.06)(1.06)+=+++⇒=+++We can use the annuity spreadsheet to solve for the payment. NPER Rate PV PMT FV Excel Formula Given: 5 6.00% -900.00 1,000Solve For PMT: 36.26 =PMT(0.06,5,-900,1000)Therefore, the coupon rate is 3.626%.8-8.The prices of several bonds with face values of $1000 are summarized in the following table:For each bond, state whether it trades at a discount, at par, or at a premium. Bond A trades at a discount. Bond D trades at par. Bonds B and C trade at a premium.8-9.Explain why the yield of a bond that trades at a discount exceeds the bond’s coupon rate. Bonds trading at a discount generate a return both from receiving the coupons and from receiving a face value that exceeds the price paid for the bond. As a result, the yield to maturity of discount bonds exceeds the coupon rate.8-10.Suppose a seven-year, $1000 bond with an 8% coupon rate and semiannual coupons is trading with a yield to maturity of 6.75%.a. Is this bond currently trading at a discount, at par, or at a premium? Explain.b. If the yield to maturity of the bond rises to 7% (APR with semiannual compounding), whatprice will the bond trade for? a. Because the yield to maturity is less than the coupon rate, the bond is trading at a premium. b. 2144040401000$1,054.60(1.035)(1.035)(1.035)++++=+++NPER Rate PV PMT FV Excel Formula Given: 14 3.50% 40 1,000Solve For PV:(1,054.60)=PV(0.035,14,40,1000)8-11.Suppose that General Motors Acceptance Corporation issued a bond with 10 years until maturity, a face value of $1000, and a coupon rate of 7% (annual payments). The yield to maturity on this bond when it was issued was 6%. a. What was the price of this bond when it was issued?b. Assuming the yield to maturity remains constant, what is the price of the bond immediatelybefore it makes its first coupon payment? c. Assuming the yield to maturity remains constant, what is the price of the bond immediatelyafter it makes its first coupon payment?110 Berk/DeMarzo • Corporate Finance, Second Editiona. When it was issued, the price of the bond was1070701000P ...$1073.60.(1.06)(1.06)+=++=++b. Before the first coupon payment, the price of the bond is970701000P 70...$1138.02.(1.06)(1.06)+=++=++c. After the first coupon payment, the price of the bond will be970701000P ...$1068.02.(1.06)(1.06)+=+=++8-12.Suppose you purchase a 10-year bond with 6% annual coupons. You hold the bond for fouryears, and sell it immediately after receiving the fourth coupon. If the bond’s yield to maturity was 5% when you purchased and sold the bond,a. What cash flows will you pay and receive from your investment in the bond per $100 facevalue? b. What is the internal rate of return of your investment?a. First, we compute the initial price of the bond by discounting its 10 annual coupons of $6 and finalface value of $100 at the 5% yield to maturity.NPER Rate PV PMT FV Excel Formula Given:10 5.00%6 100Solve For PV:(107.72)= PV(0.05,10,6,100)Thus, the initial price of the bond = $107.72. (Note that the bond trades above par, as its coupon rate exceeds its yield.)Next we compute the price at which the bond is sold, which is the present value of the bonds cash flows when only 6 years remain until maturity.NPER Rate PV PMT FV Excel Formula Given: 6 5.00%6 100Solve For PV:(105.08)= PV(0.05,6,6,100)Therefore, the bond was sold for a price of $105.08. The cash flows from the investment are therefore as shown in the following timeline.Berk/DeMarzo • Corporate Finance, Second Edition 111b. We can compute the IRR of the investment using the annuity spreadsheet. The PV is the purchaseprice, the PMT is the coupon amount, and the FV is the sale price. The length of the investment N = 4 years. We then calculate the IRR of investment = 5%. Because the YTM was the same at the time of purchase and sale, the IRR of the investment matches the YTM. NPER Rate PV PMT FV Excel Formula Given: 4 –107.72 6 105.08Solve For Rate: 5.00% = RATE(4,6,-107.72,105.08)8-13.Consider the following bonds:a. What is the percentage change in the price of each bond if its yield to maturity falls from 6% to 5%?b. Which of the bonds A –D is most sensitive to a 1% drop in interest rates from 6% to 5% andwhy? Which bond is least sensitive? Provide an intuitive explanation for your answer. a. We can compute the price of each bond at each YTM using Eq. 8.5. For example, with a 6% YTM,the price of bond A per $100 face value is15100P(bond A, 6% YTM)$41.73.1.06== The price of bond D is101011100P(bond D, 6% YTM)81$114.72..06 1.06 1.06⎛⎫=⨯-+= ⎪⎝⎭ One can also use the Excel formula to compute the price: –PV(YTM, NPER, PMT, FV). Once we compute the price of each bond for each YTM, we can compute the % price change as Percent change =()()()Price at 5% YTM Price at 6% YTM .Price at 6% YTM -The results are shown in the table below.Coupon Rate Maturity Price at Price at Percentage Change(annual payments)(years)6% YTM 5% YTM A 0%15$41.73$48.1015.3%B 0%10$55.84$61.399.9%C 4%15$80.58$89.6211.2%D8%10$114.72$123.177.4%Bondb. Bond A is most sensitive, because it has the longest maturity and no coupons. Bond D is the leastsensitive. Intuitively, higher coupon rates and a shorter maturity typically lower a bond’s interest rate sensitivity.112 Berk/DeMarzo • Corporate Finance, Second Edition8-14.Suppose you purchase a 30-year, zero-coupon bond with a yield to maturity of 6%. You hold the bond for five years before selling it.a. If the bond’s yield to maturity is 6% when you sell it, what is the internal rate of return ofyour investment? b. If the bond’s yield to maturity is 7% when you sell it, what is the internal rate of return ofyour investment? c. If the bond’s yield to maturity is 5% when you se ll it, what is the internal rate of return ofyour investment? d. Even if a bond has no chance of default, is your investment risk free if you plan to sell itbefore it matures? Explain. a. Purchase price = 100 / 1.0630 = 17.41. Sale price = 100 / 1.0625 = 23.30. Return = (23.30 / 17.41)1/5– 1 = 6.00%. I.e., since YTM is the same at purchase and sale, IRR = YTM. b. Purchase price = 100 / 1.0630 = 17.41. Sale price = 100 / 1.0725 = 18.42. Return = (18.42 / 17.41)1/5– 1 = 1.13%. I.e., since YTM rises, IRR < initial YTM. c. Purchase price = 100 / 1.0630 = 17.41. Sale price = 100 / 1.0525 = 29.53. Return = (29.53 / 17.41)1/5– 1 = 11.15%. I.e., since YTM falls, IRR > initial YTM. d. Even without default, if you sell prior to maturity, you are exposed to the risk that the YTM maychange.8-15.Suppose you purchase a 30-year Treasury bond with a 5% annual coupon, initially trading at par. In 10 years’ time, the bond’s yield to maturity has risen to 7% (EAR).a. If you sell the bond now, what internal rate of return will you have earned on yourinvestment in the bond? b. If instead you hold the bond to maturity, what internal rate of return will you earn on yourinvestment in the bond? c. Is comparing the IRRs in (a) versus (b) a useful way to evaluate the decision to sell the bond?Explain. a. 3.17% b. 5%c. We can’t simply compare IRRs. By not selling the bond for its current price of $78.81, we willearn the current market return of 7% on that amount going forward.8-16.Suppose the current yield on a one-year, zero coupon bond is 3%, while the yield on a five-year, zero coupon bond is 5%. Neither bond has any risk of default. Suppose you plan to invest for one year. You will earn more over the year by investing in the five-year bond as long as its yield does not rise above what level?The return from investing in the 1 year is the yield. The return for investing in the 5 year for initialprice p 0 and selling after one year at price p1 is 101pp -. We have05151,(1.05)1.(1)p p y ==+Berk/DeMarzo • Corporate Finance, Second Edition 113So you break even when41105545/41/41(1)110.031(1.05)(1.05) 1.03(1)(1.05)1 5.51%.(1.03)p y y p y y +-=-===+=-=For Problems 17–22, assume zero-coupon yields on default-free securities are as summarized in the following table:8-17.What is the price today of a two-year, default-free security with a face value of $1000 and an annual coupon rate of 6%? Does this bond trade at a discount, at par, or at a premium?221260601000...$1032.091(1.04)(1)(1)(1.043)N N CPN CPN CPN FV P YTM YTM YTM ++=+++=+=+++++This bond trades at a premium. The coupon of the bond is greater than each of the zero coupon yields, so the coupon will also be greater than the yield to maturity on this bond. Therefore it trades at a premium8-18.What is the price of a five-year, zero-coupon, default-free security with a face value of $1000? The price of the zero-coupon bond is51000$791.03(1)(10.048)NN FV P YTM ===++ 8-19.What is the price of a three-year, default-free security with a face value of $1000 and an annual coupon rate of 4%? What is the yield to maturity for this bond? The price of the bond is223124040401000...$986.58.1(1.04)(1)(1)(1.043)(1.045)N N CPN CPN CPN FV P YTM YTM YTM ++=+++=++=++++++ The yield to maturity is2...1(1)(1)NCPN CPN CPN FVP YTM YTM YTM +=++++++234040401000$986.58 4.488%(1)(1)(1)YTM YTM YTM YTM +=++⇒=+++8-20.What is the maturity of a default-free security with annual coupon payments and a yield to maturity of 4%? Why?The maturity must be one year. If the maturity were longer than one year, there would be an arbitrage opportunity.114 Berk/DeMarzo • Corporate Finance, Second Edition8-21.Consider a four-year, default-free security with annual coupon payments and a face value of $1000 that is issued at par. What is the coupon rate of this bond? Solve the following equation:2344111110001000(1.04)(1.043)(1.045)(1.047)(1.047)$46.76.CPN CPN ⎛⎫=++++ ⎪+++++⎝⎭=Therefore, the par coupon rate is 4.676%.8-22.Consider a five-year, default-free bond with annual coupons of 5% and a face value of $1000. a. Without doing any calculations, determine whether this bond is trading at a premium or at adiscount. Explain. b. What is the yield to maturity on this bond?c. If the yield to maturity on this bond increased to 5.2%, what would the new price be? a. The bond is trading at a premium because its yield to maturity is a weighted average of the yieldsof the zero coupon bonds. This implied that its yield is below 5%, the coupon rate. b. To compute the yield, first compute the price.2122345...1(1)(1)50505050501000$1010.05(1.04)(1.043)(1.045)(1.047)(1.048)NN CPN CPN CPN FVP YTM YTM YTM +=+++++++=++++=+++++The yield to maturity is:2...1(1)(1)505010001010.05... 4.77%.(1)(1)NN CPN CPN CPN FVP YTM YTM YTM YTM YTM YTM +=+++++++=++⇒=++c. If the yield increased to 5.2%, the new price would be:2...1(1)(1)50501000...$991.39.(1.052)(1.052)NNCPN CPN CPN FV P YTM YTM YTM +=+++++++=++=++8-23.Prices of zero-coupon, default-free securities with face values of $1000 are summarized in thefollowing table:Suppose you observe that a three-year, default-free security with an annual coupon rate of 10% and a face value of $1000 has a price today of $1183.50. Is there an arbitrage opportunity? If so, show specifically how you would take advantage of this opportunity. If not, why not?First, figure out if the price of the coupon bond is consistent with the zero coupon yields implied by the other securities.Berk/DeMarzo • Corporate Finance, Second Edition 115111000970.87 3.0%(1)YTM YTM =→=+ 2221000938.95 3.2%(1)YTM YTM =→=+ 3331000904.56 3.4%(1)YTM YTM =→=+According to these zero coupon yields, the price of the coupon bond should be:231001001001000$1186.00.(1.03)(1.032)(1.034)+++=+++ The price of the coupon bond is too low, so there is an arbitrage opportunity. To take advantage of it:Today1 Year2 Years3 Years Buy 10 Coupon Bonds 11835.00 +1000 +1000 +11,000 Short Sell 1 One-Year Zero +970.87 1000Short Sell 1 Two-Year Zero +938.95 1000Short Sell 11 Three-Year Zeros +9950.16 11,000 Net Cash Flow 24.988-24.Assume there are four default-free bonds with the following prices and future cash flows:Do these bonds present an arbitrage opportunity? If so, how would you take advantage of this opportunity? If not, why not?To determine whether these bonds present an arbitrage opportunity, check whether the pricing is internally consistent. Calculate the spot rates implied by Bonds A, B, and D (the zero coupon bonds), and use this to check Bond C. (You may alternatively compute the spot rates from Bonds A, B, and C, and check Bond D, or some other combination.)111000934.587.0%(1)YTM YTM =⇒=+2221000881.66 6.5%(1)YTM YTM =⇒=+3331000839.62 6.0%(1)YTM YTM =⇒=+Given the spot rates implied by Bonds A, B, and D, the price of Bond C should be $1,105.21. Its price really is $1,118.21, so it is overpriced by $13 per bond. Yes, there is an arbitrage opportunity.To take advantage of this opportunity, you want to (short) Sell Bond C (since it is overpriced). To match future cash flows, one strategy is to sell 10 Bond Cs (it is not the only effective strategy; any multiple of this strategy is also arbitrage). This complete strategy is summarized in the table below.Today 1 Year 2Years 3Years Sell Bond C 11,182.10 –1,000 –1,000–11,000Buy Bond A –934.58 1,0000 0 Buy Bond B –881.66 0 1,0000 Buy 11 Bond D –9,235.82 0 0 11,000Net Cash Flow130.04Notice that your arbitrage profit equals 10 times the mispricing on each bond (subject to rounding error).8-25.Suppose you are given the following information about the default-free, coupon-paying yield curve:a. Use arbitrage to determine the yield to maturity of a two-year, zero-coupon bond.b. What is the zero-coupon yield curve for years 1 through 4?a. We can construct a two-year zero coupon bond using the one and two-year coupon bonds asfollows. Cash Flow in Year: 1 2 3 4 Two-year coupon bond ($1000 Face Value) 100 1,100 Less: One-year bond ($100 Face Value) (100) Two-year zero ($1100 Face Value) - 1,100Now, Price(2-year coupon bond) = 21001100$1115.051.03908 1.03908+=Price(1-year bond) =100$98.04.1.02= By the Law of One Price:Price(2 year zero) = Price(2 year coupon bond) – Price(One-year bond)= 1115.05 – 98.04 = $1017.01Given this price per $1100 face value, the YTM for the 2-year zero is (Eq. 8.3)1/21100(2)1 4.000%.1017.01YTM ⎛⎫=-= ⎪⎝⎭b. We already know YTM(1) = 2%, YTM(2) = 4%. We can construct a 3-year zero as follows:Cash Flow in Year:1 2 3 4Three-year coupon bond ($1000 face value) 60 60 1,060 Less: one-year zero ($60 face value) (60) Less: two-year zero ($60 face value) - (60) Three-year zero ($1060 face value) -- 1,060Now, Price(3-year coupon bond) = 2360601060$1004.29.1.0584 1.0584 1.0584++=By the Law of One Price:Price(3-year zero) = Price(3-year coupon bond) – Price(One-year zero) – Price(Two-year zero) = Price(3-year coupon bond) – PV(coupons in years 1 and 2)= 1004.29 – 60 / 1.02 – 60 / 1.042 = $889.99.Solving for the YTM:1/31060(3)1 6.000%.889.99YTM ⎛⎫=-= ⎪⎝⎭Finally, we can do the same for the 4-year zero:Cash Flow in Year:1 2 3 4Four-year coupon bond ($1000 face value) 120 120 120 1,120 Less: one-year zero ($120 face value) (120) Less: two-year zero ($120 face value) — (120) Less: three-year zero ($120 face value) — — (120) Four-year zero ($1120 face value) —— —1,120Now, Price(4-year coupon bond) = 2341201201201120$1216.50.1.05783 1.05783 1.05783 1.05783+++=By the Law of One Price:Price(4-year zero) = Price(4-year coupon bond) – PV(coupons in years 1–3)= 1216.50 – 120 / 1.02 – 120 / 1.042 – 120 / 1.063 = $887.15. Solving for the YTM:1/41120(4)1 6.000%.887.15YTM ⎛⎫=-= ⎪⎝⎭Thus, we have computed the zero coupon yield curve as shown.8-26.Explain why the expected return of a corporate bond does not equal its yield to maturity. The yield to maturity of a corporate bond is based on the promised payments of the bond. But there is some chance the corporation will default and pay less. Thus, the bond’s expected return is typically less than its YTM.Corporate bonds have credit risk, which is the risk that the borrower will default and not pay all specified payments. As a result, investors pay less for bonds with credit risk than they would for an otherwise identical default-free bond. Because the YTM for a bond is calculated using the promised cash flows, the yields of bonds with credit risk will be higher than that of otherwise identical default-free bonds. However, the YTM of a defaultable bond is always higher than the expected return of investing in the bond because it is calculated using the promised cash flows rather than the expected cash flows.8-27.Grummon Corporation has issued zero-coupon corporate bonds with a five-year maturity. Investors believe there is a 20% chance that Grummon will default on these bonds. If Grummon does default, investors expect to receive only 50 cents per dollar they are owed. If investors require a 6% expected return on their investment in these bonds, what will be the price and yield to maturity on these bonds? Price =5100((1)())67.251.06d d r -+=Yield=1/510018.26%67.25⎛⎫-= ⎪⎝⎭8-28.The following table summarizes the yields to maturity on several one-year, zero-couponsecurities:a. What is the price (expressed as a percentage of the face value) of a one-year, zero-couponcorporate bond with a AAA rating? b. What is the credit spread on AAA-rated corporate bonds? c. What is the credit spread on B-rated corporate bonds? d. How does the credit spread change with the bond rating? Why? a. The price of this bond will be10096.899.1.032P ==+b. The credit spread on AAA-rated corporate bonds is 0.032 – 0.031 = 0.1%.c. The credit spread on B-rated corporate bonds is 0.049 – 0.031 = 1.8%.d. The credit spread increases as the bond rating falls, because lower rated bonds are riskier.8-29.Andrew Industries is contemplating issuing a 30-year bond with a coupon rate of 7% (annual coupon payments) and a face value of $1000. Andrew believes it can get a rating of A from Standard and Poor’s. However, due to recent financial difficulties at the company, Standard and Poor’s is warni ng that it may downgrade Andrew Industries bonds to BBB. Yields on A-rated, long-term bonds are currently 6.5%, and yields on BBB-rated bonds are 6.9%. a. What is the price of the bond if Andrew maintains the A rating for the bond issue? b. What will the price of the bond be if it is downgraded? a. When originally issued, the price of the bonds was3070701000...$1065.29.(10.065)(1.065)P +=++=++b. If the bond is downgraded, its price will fall to3070701000...$1012.53.(10.069)(1.069)P +=++=++8-30.HMK Enterprises would like to raise $10 million to invest in capital expenditures. The companyplans to issue five-year bonds with a face value of $1000 and a coupon rate of 6.5% (annual payments). The following table summarizes the yield to maturity for five-year (annualpay) coupon corporate bonds of various ratings:a. Assuming the bonds will be rated AA, what will the price of the bonds be?b. How much total principal amount of these bonds must HMK issue to raise $10 million today,assuming the bonds are AA rated? (Because HMK cannot issue a fraction of a bond, assume that all fractions are rounded to the nearest whole number.) c. What must the rating of the bonds be for them to sell at par?d. Suppose that when the bonds are issued, the price of each bond is $959.54. What is the likelyrating of the bonds? Are they junk bonds?a. The price will be565651000...$1008.36.(1.063)(1.063)P +=++=++b. Each bond will raise $1008.36, so the firm must issue:$10,000,0009917.139918 bonds.$1008.36=⇒This will correspond to a principle amount of 9918$1000$9,918,000.⨯=c. For the bonds to sell at par, the coupon must equal the yield. Since the coupon is 6.5%, the yieldmust also be 6.5%, or A-rated. d. First, compute the yield on these bonds:565651000959.54...7.5%.(1)(1)YTM YTM YTM +=++⇒=++Given a yield of 7.5%, it is likely these bonds are BB rated. Yes, BB-rated bonds are junk bonds.8-31.A BBB-rated corporate bond has a yield to maturity of 8.2%. A U.S. Treasury security has ayield to maturity of 6.5%. These yields are quoted as APRs with semiannual compounding. Both bonds pay semiannual coupons at a rate of 7% and have five years to maturity.a. What is the price (expressed as a percentage of the face value) of the Treasury bond?b. What is the price (expressed as a percentage of the face value) of the BBB-rated corporatebond? c. What is the credit spread on the BBB bonds? a. 103535 1000...$1,021.06 102.1%(1.0325)(1.0325)P +=++==++b.103535 1000...$951.5895.2%(1.041)(1.041)P +=++==++ c. 0. 178-32.The Isabelle Corporation rents prom dresses in its stores across the southern United States. It has just issued a five-year, zero-coupon corporate bond at a price of $74. You have purchased this bond and intend to hold it until maturity. a. What is the yield to maturity of the bond?b. What is the expected return on your investment (expressed as an EAR) if there is no chanceof default? c. What is the expected return (expressed as an EAR) if there is a 100% probability of defaultand you will recover 90% of the face value? d. What is the expected return (expressed as an EAR) if the probability of default is 50%, thelikelihood of default is higher in bad times than good times, and, in the case of default, you will recover 90% of the face value? e. For parts (b –d), what can you say about the five-year, risk-free interest rate in each case? a.1/51001 6.21%74⎛⎫-= ⎪⎝⎭b. In this case, the expected return equals the yield to maturity.c.1/51000.91 3.99%74⨯⎛⎫-= ⎪⎝⎭d. 1/51000.90.51000.51 5.12%74⨯⨯+⨯⎛⎫-= ⎪⎝⎭e. Risk-free rate is 6.21% in b, 3.99% in c, and less than 5.12% in d.AppendixProblems A.1–A.4 refer to the following table:A.1.What is the forward rate for year 2 (the forward rate quoted today for an investment that beginsin one year and matures in two years)? From Eq 8A.2,22221(1) 1.055117.02%(1) 1.04YTM f YTM +=-=-=+A.2.What is the forward rate for year 3 (the forward rate quoted today for an investment that begins in two years and matures in three years)? What can you conclude about forward rates when the yield curve is flat? From Eq 8A.2,3333222(1) 1.05511 5.50%(1) 1.055YTM f YTM +=-=-=+When the yield curve is flat (spot rates are equal), the forward rate is equal to the spot rate.A.3.What is the forward rate for year 5 (the forward rate quoted today for an investment that begins in four years and matures in five years)? From Eq 8A.2,5555444(1) 1.04511 2.52%(1) 1.050YTM f YTM +=-=-=+When the yield curve is flat (spot rates are equal), the forward rate is equal to the spot rate.A.4.Suppose you wanted to lock in an interest rate for an investment that begins in one year and matures in five years. What rate would you obtain if there are no arbitrage opportunities? Call this rate f 1,5. If we invest for one-year at YTM1, and then for the 4 years from year 1 to 5 at rate f 1,5, after five years we would earn 1YTM 11f 1,54with no risk. No arbitrage means this must equal that amount we would earn investing at the current five year spot rate:(1 + YTM 1)(1 + f 1,5)4 + (1 + YTM 5)5.。

缩写说明Metrics:HR Dept.:L.W.D.C: Lost Work Day Case RateQuality Dept.:COQ: Cost of QualityWIR: Wiring Incident ReportFTQ: First Time QualityWFCC: Worldwide Formal Customer Complaint PPM：Pieces per MillionRRPPM: Return & Reject Piece Per Million IPTV: Incident Per Thousand VehiclesEngineering Dept.:C/O: Changeover timeC/T: Cycle TimePDT: Planned DowntimeLT: Lost TimeDT: DowntimeOA: Operational AvailabilityOE: Operational EffectivenessPC&L Dept.:OEM： On time ShipmentsIPM: Incident Per MillionE&O: Excess & ObsoletePRR: Problem Resolving RequestMU: Material UtilizationOthers:Tpct: Total Production Cycle TimeMCR: Material Cost Reduction6SIGMADMAIC: Define, Measure, Analysis, Improve, ControlVOC: Voice of CustomerCTQ: Critical to QualitySIPOC: Supplier, Input, Process, Output, CustomerI&CIM: Innovation, & Continuos ImprovementTMAP: Though MapPMAP: Process MapMSE: Measure System EvaluationFMEA: Failure Modes and Effects AnalysisNEM: Numerical Evaluation of MetricsANOVA: Analysis of VarianceDOE : Design of ExperimentsLEAN1．DMS -- Delphi Manufacturing system⏹EEI : Employee Environment & Involvement⏹WPO: Workplace Organization⏹QS: Quality System⏹OA: Operational Availability⏹MM: material movement⏹MSD: Manufacturing System Design2．KMS -- Kaizen Manufacturing system3．OSKKK -- Observation, Standardization, Kaizen, Kaizen, Kaizen ……4．PFP -- People Focus practice5．VSM—Value Stream Mapping6．TPM: Total Production Maintenance7．PMP: Production Maintenance Partnership8．PM: Planned Maintenance9．TPS: Toyota Production System10. SMED: Single Minutes of Exchange Die12. FIFO: First In First Out13. 5S: Clear (Sort), Organize ( Straighten), Clean(Sweep), Maintain (Standardize),Continuous Improvement ( Sustain)14. NWG: Natural Work Group15. WIP: Work In Process16. PFEP: Plant For Every Part17. JIT: Just in Time18. PDCA: Plan – Do – Check – Action19. SQIP: Supplier Quality Improvement Process20. VOC: Voice of Customer21. MSDS: Material Safety Date Sheets22. PDP: Product Development Process23. PTC: Protect The Customer24. APQP: Advanced Product Quality Planning25. SPDP: Supplier Performance Development Process26. QSA: Quality System Assessment27. SPC: Statistic Process Control28. PDAP: Production Part Approval29. DBS: Delphi Business System30. MSA: Measurement System Analysis31. FMEA: Failure Mode and Effects Analysis32. TLCC: Total Life Cycle CostEach FunctionHR Dept:HR: Human ResourcePBP: People Business PlanNWG: Natural Work GroupPPI: People Performance IndexMSDS: Material Safety Data SheetsOSHA : Occupational Safety and Health AdministrationIS&S Dept.IS&S: Information System and ServiceIT: Information TechnologyFS: Fourth ShiftMRP: Material Requirement PlanERP: Enterprise Resource PlanSAP: System, Application & ProductsJIT: Just – In – TimeSILS: Supply in Line SequenceOA: Office AutomationISP: Information Security PolicyFIS: An information System Supporting Audi A4 Production in FAW-VWBF: Back FlushOS: Operation SystemIP: Internet ProtocolPC& L:PC& L: Production Control & LogisticE & O: Excess and ObsoletePFEP: Plan For Every PartsTOR: Turn Over RateIPM: Incident Per MillionMPS: Master Production SchedulePO: Purchasing OrderMOQ: Minim Order QualityPPQ: Part Packing QualityL/T: Lead-TimeBOM: Bill of MaterialsWIP: Work In ProcessFIFO: First In First OutDOH: Day On HandPR/R: Problem Resolution and ReportingI/E DeptI/E: Import & ExportLMC: Logistic Management CompanyP/A: Public AffairsRDC: Regional Distribution CenterC.C : Consolidation CenterCCIB: China Commodity Inspection BranchCD: Customs DutyVAT: Value Added TaxPR/R: Problem Resolution and ReportingQuality Dept.QC: Quality ControlQSA: Quality System AssessmentDBS: Delphi Business SystemPDP: Product Development ProcessAPQP: Advanced Product Quality Planning and Control PlanPPAP: Production Part ApprovalSPDP: Supplier Performance Development ProcessMSA: Measurement System AnalysisSPC: Statistic Process ControlFMEA: Failure Mode And Effects AnalysisCSE: Customer Support EngineerIP: Improvement PlanDOE : Design of ExperimentsGage R&R : Gage Repeatability and Reproducibility SQIP: Supplier Quality Improvement Process GD&T : Geometric Dimensioning and T olerancing PR/R : Problem Resolution and ReportingAE Dept.PDP: Product Development Process--PI: Product Initiation--CD: Concept Direction--CA: Concept Approval--PA: Product ApprovalAE: Application EngineeringOTS: Off- Tool- SamplesSOP: Start of ProductionOS: Start null seriesCKD: Comletely Knocked DownMPI: Muli Point InjectionPDM: Product Description ManualABS: Anti-Blacker- SystemEOP: End of ProductionCES: CATIA Electric SystemGPS: Global Positioning SystemAT: Automatic TransmissionAC: Air ConditionTDI: Turbo direction injectionSDI: Suck Diesel InjectionCAN: Controller Area NetworkSKD: Semi Knocked DownCVT: Continuously Variable TransmissionDUM: Digital Mock UpADP: Delphi Advanced Development ProcessEngineering Dept.M & TD: Machine & T ool DesignPCT: Planned Cycle TimeSWIP: Standard Work In ProcessCAD: Computer Aided DesignCAE: Computer Aided EngineeringCAM: Computer Aided ManufacturingCIP: Continuous Improvement ProcessDFA: Design for AssemblyDFE: Design for EnvironmentDFM: Define for ManufacturabilityDFMEA: Design Failure Mode and Effects AnalysisEBOM: Engineering Bill of MaterialEWO: Engineering Work OrderFM : Flow ManufacturingM-BOM: Manufacturing Bill of MaterialFinance Dept.ICRQ: Internal Control Review QuestionnairesTTM: T otal travel managementABC: Analysis based on costFARS: Financial Accounting and Reporting StaffCFPR: Corporate Financial Policy & ReportingD-CAP: Delphi Corporate Accounting PoliciesOthersE/EDS: Electric/Electronic Distribution SystemDCS: Delphi Connection SystemDMS: Delphi Mechtronic SystemOCM: Organizational change ManagementAIAG: Automotive Industries Action GroupAPP: Advance Purchasing ProcessAR: Appropriation RequestASQC: American Society for Quality ControlCAMIP: Continuous Automotive Marketing Information Program CAPPLAN : Capacity Planning SystemCMVSS : Canadian Motor Vehicle Safety StandardsCP: Critical PathCPM : Critical Path MethodDD: Design and DevelopmentDV: Design ValidationFEA: Finite Element AnalysisIDR: Interim Design ReviewKCC: Key Control CharacteristicKCDS: Key Characteristic Designation SystemKPC: Key Product CharacteristicMRD: Material Required DateMVSS: Motor Vehicle Safety StandardsP-BOM: Product Bill of MaterialPC: Problem CommunicationPDR: Preliminary Design ReviewPL: Project LaunchPM: Project ManagementPR: Performance ReviewPRR: Production Readiness ReviewPV: Product ValidationPVR: Process Validation ReviewQFD: Quality Function DeploymentQRDP: quality, reliability, durability, and performance RASI: responsibility matrixRC: Requirements and ConceptsRR: Requirements ReviewSORP: Start of Regular ProductionSOW: Statement of WorkTALC: Trim-Appearance-Lighting-ColorTDP: Delphi T echnology Development Process TIR: T est Incident ReportTSM: Trade Study MethodologyVSM: Variation Simulation ModelingWBS: Work Breakdown Structure。

文件和文件夹VBS脚本大全2010-07-09 10:52文件和文件夹VBS脚本大全1推荐文件和文件夹vbs脚本大全枚举文件夹中的所有文件描述返回 Scripts 文件夹中所有文件的列表。

如果计算机有多个文件夹（例如C:\Scripts 和D:\Scripts），则文件将从这些文件夹中的每一个返回。

脚本代码strComputer = "."Set objWMIService = GetObject("winmgmts:" _& "{impersonationLevel=impersonate}!\\" & strComputer& "\root\cimv2")Set colFiles = objWMIService. _ExecQuery("Select * from CIM_DataFile where Path ='\\Scripts\\'")For Each objFile in colFilesWscript.Echo Next移动文件描述演示脚本使用 FileSystermObject 将文件从一个位置移到另一个位置。

此脚本必须运行在本地计算机上。

脚本代码Set objFSO = CreateObject("Scripting.FileSystemObject")objFSO.MoveFile "C:\FSO\ScriptLog.log" , "D:\Archive"通过日期查找文件夹描述查找在 2002 年 3 月 1 日之后创建的所有文件。

要修改此脚本，您必须修改赋给变量dtmTargetDate 的值中的下列项：?2002 -- 将此项更改为目标年（如 1999）。

?03--将此项更改为目标月（01 代表 1 月、 02代表 2月……12 代表 12月）?01 -- 将此项更改为目标天（01 代表该月的第一天、02 代表第二天）。

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管理学关键词中英文对照1．管理Manage2．管理的目标Management goal3．组织绩效Organization performance4．效益Effectiveness5．效率Efficiency6．管理的二重性Twoness of management7．管理职能Management functions8．计划Plan9．组织Organize10．指挥Command11．协调Coordinate12．控制Control13．计划职能Planning14．组织职能Organizing15．领导职能Leading16．控制职能Controlling17．管理学Management18．管理者Manager19．高层管理者Top managers20．中层管理者Middle managers21．基层管理者Fist-line managers22．组织层次Organizational levels23．管理者的角色The Role of the manager24．人际关系角色Interpersonal roles25．信息情报方面的角色Informational roles26．挂名首脑Figurehead27．监听者Monitor28．谈判者Negotiator29．决策方面的角色Decisional roles30．组织规模Organizational sale31．价值取向Value orientation32．管理者的素质Stuff of managers33．智力商数Intelligence Quotient, IQ34．情商Emotional Intelligence, EI35．情绪Mood36．情感智力Emotional Quotient, EQ37．管理技能Management skill38．技术技能Technical skill39．人际技能Human skill40．概念技能Conceptual skill41．劳动分工Divide of labor42．劳动生产力Prolificacy of work43．劳动时间Time of work44．科学管理理论Scientific management theory 45．工业革命Industrial revolution46．泰罗制Taylor’s Principles47．时间研究Labor time study48．动作研究Motion study49．一般管理理论General administrative theory 50．管理原则Principles of management51．行政组织理论Administrative organization theory 52．古典组织理论Classical organization theory 53．行政管理Administrative management54．官僚制Bureaucracy55．官僚行政组织Bureaucracy56．行为科学Behavior science57．霍桑效应Hawthorne effect58．组织行为Organization behavior59．行为科学理论Behavior school60．X –Y 理论Theory X Y61．X理论Theory X62．Y理论Theory Y63．管理理论丛林Management theory jungle64．管理过程学派Management process school 65．人际关系学派Human relation school66．人际关系Human relation67．群体行为学派Group behavior school68．经验（或案例）学派Experience school69．社会合作系统学派Social technical systems theory 70．社会技术系统学派Social technical systems theory 71．系统管理学派Systems theory school72．决策理论学派Decision theory school 73．管理科学学派Management science school 74．权变理论学派Contingencies theory school 75．权变Contingencies76．经理角色学派Manager role school77．企业文化Organization culture78．愿景Vision79．共同愿景Shared vision80．文化冲击Culture shock81．公司再造Company Reengineering82．准时生产（JIT）Just-in-time83．计算机集成制造系统（CIM）Computer integrated manufacturing 84．精益生产Lean manufacturing85．学习型组织Learning organization86．管理环境Managerial environment87．外部环境External environment88．内部环境Internal environment89．一般环境因素General environmental factors90．宏观环境因素Macro environmental factors91．直接作用因素Direct-action factors92．间接作用因素Indirect-action factors93．环境的复杂性Environmental complexity94．动态环境Dynamic environment95．PEST分析法, PEST(polictial,economic,social,technological) 96．政治与法律环境Political & Legal environment97．特殊任务环境Specific environment98．供应商Suppliers99．服务对象Service object100．顾客Customer101．竞争对手Competitors102．潜在竞争对手Potential competitors103．竞争环境Competitive environment104．竞争意识Competitive intelligence105．进入障碍Barriers to entry106．规模经济Economies of scale107．范围经济Economies of scope108．政府管理部门Government Management department109．特殊利益团体Special-interest groups110．组织内部环境Organizational environment111．组织文化Organizational culture112．使命Mission113．凝聚力Cohesiveness114．合作Collaboration115．核心竞争力Core competence116．环境设计Design for environment117．组织设计Organizational design118．社会责任Social responsibility119．社会义务Social obligation120．社会响应Social responsiveness121．管理道德Management ethics122．道德规范Morality rule123．伦理Ethics124．可持续发展Sustainable development125．全球化Globalization126．全球组织模式Global organization model127．全球性组织Global organization128．全球性外包Global outsourcing129．全球战略Global strategy130．组织利益相关者Stakeholders131．组织Organization132．组织绩效Organizational performance133．生产型组织Manufacture organization134．服务型组织Service organization135．私人组织Private organization136．公共组织Commonality organization137．正式组织Formal organization138．非正式组织Informal organization139．实体组织Entity organization140．虚拟组织Virtual organization141．商业计划Business plan142．企业家Entrepreneur143．企业家才能Entrepreneurship144．创业Entrepreneurship145．创业机会分析Opportunity analysis146．组织目标Organizational goals147．研究与开发(R&D)Research and development 148．目标管理（MBO）Management by objective 149．企业Enterprise150．小企业Small business151．企业法人Corporation152．组织的法律形式Legal forms of organization 153．独资企业Solely- invested enterprise154．个人业主制企业 Sole proprietorship155．合伙制企业Partnership enterprise156．公司制企业Corporation157．有限责任公司Limited liability partnership 158．股份有限公司Limited liability Company 159．无限公司Unlimited company160．两合公司Limited partnership161．企业集团Group company162．劳动密集型企业Labor denseness enterprise 163．资金密集型企业Capital denseness enterprise 164．知识密集型企业Knowledge denseness enterprise 165．股东Shareholder166．董事Director167．董事会Directorate168．监事Monitor169．总经理General manager170．首席执行官（CEO）Chief executive officer171．非营利性组织Nonprofit organitation172．企业生命周期The corporate lifecycles173．发展Development174．萌芽阶段Embryonic stage175．衰退阶段Decline stage176．环境的不确定性Environmental uncertainty 177．组织变革Organization transform178．障碍Obstacle179．核心能力Core competencies180．战略Strategy181．战略管理Strategic management182．战略单位Strategic business units183．企业战略Enterprise strategy184．业务战略Business stratagem185．战略实施Strategy implementation186．差异化Differentiation187．差异化战略Differentiation strategy188．集中战略Concentration strategy189．一体化Intgeration190．纵向一体化V ertical integration191．同业多样化战略Concentric diversification strategy 192．战略联盟Strategic alliance193．合作战略Cooperative strategies194．机会Opportunities195．威胁Threats196．优势Strengths197．劣势Weaknesses198．风险Venture199．SWOT分析SWOT analysis200．成长战略Growth strategies201．稳固战略Stability strategies202．撤退战略Retrenchment strategies203．战略方针Strategic policy204．战略目标Strategic goles205．战略步骤Strategic process206．战略重点Strategic keystone207．战略措施Strategic measure208．预测Forecasting209．长期预测Long-time forecast210．中期预测Metaphase forecast211．短期预测Short-time forecast212．定性预测方法Qualitative forecast213．定量预测方法Quantitative forecast214．德尔菲法Dalphi Method215．讨论Discussion216．集合意见法Jury of opinion217．头脑风暴法Brainstorming218．时间序列法Time series analysis models 219．因果分析法Cause and effect analysis models 220．回归分析预测法Regression modals221．决策Decision222．决策过程Decision –making process 223．问题Problem224．决策标准Decision criteria225．权重Weights226．备选方案Alternatives227．最优化决策Optimum decision228．满意Satisfied229．评价Evaluating230．直觉决策Intuitive decision231．定性决策Qualitative decision232．定量决策Quantitative decision233．战略决策Stratagem decision making234．战术决策Tactics decision235．程序化决策Programmed decision236．非程序化决策Nonprogrammed decision 237．确定型决策Certain decision238．风险型决策Risk decisions239．不确定型决策Uncertain decision240．长期决策Long-term decision241．中期决策Intermediate-term decision242．短期决策Short-term decision243．个人决策Person decision244．集体决策Group decision245．有限理性Bounded rationality246．量本利分析法Breakeven analysis247．盈亏平衡点Breakeven point248．固定成本Fixed costs249．变动成本Variable costs250．决策树Decision tree251．悲观决策法Pessimistic decision252．乐观决策法Optimistic decision253．折衷决策法Compromise decision254．机会均等决策法Occasion equalization decision 255．最小后悔值决策法Regardless decision 256．计划Plan257．执行计划Execute plan258．宗旨Aim259．使命Mission260．目标Goal261．战略Stratagem262．政策Policy263．程序Process264．规则Rule265．规划Program266．项目Project267．预算Budget268．环境扫描Environmental scanning269．长期计划Long-term plans270．中期计划Intermediate-term plans271．短期计划Short-term plans272．战略计划Strategic plans273．业务计划Operational plans274．综合计划Synthetic plans275．局部计划Department plans276．项目计划Project plans277．高层管理计划Top management plans278．中层管理计划Middle management plans279．基层管理计划Fist-line management plans280．生产计划Manufacture281．供应计划Provide plans282．新产品开发计划New product plan283．营销计划Marketing plans284．财务计划Finance plans285．人事计划Human plans286．情境计划Scenario planning287．后勤保障计划Service ensure plans288．指令性计划Mandatory plans289．指导性计划Directional plans290．派生（辅助）计划Derivative plans291．甘特图Gantt chart292．滚动计划方法Rolling plan technique293．网络计划技术Network plan technique294．项目评审法(PERT) Program Evaluation and review techniques 295．线性规划Linear programming296．组织Organizing297．组织结构Organizational structure298．组织工作Organize299．劳动分工Division of labor300．统一指挥Unity of command301．职权Authority302．职责Accountability303．直线权力Line authority304．参谋权力Staff authority305．职能权力Function authority306．组织设计Organizational design307．组织结构设计Organizational structure design 308．组织手册Organization handbook309．职位说明书Job description310．组织系统图Organization system chart 311．组织规模Organization scale312．机械式的结构Mechanistic organization 313．单件生产Unit production314．小量生产Small production315．成批生产Process production316．大量生产Mass production317．连续生产Continuum production318．目标原则Goal principle319．管理幅度Span of control320．指控链Chain of command321．管理层次Chain of command322．岗位设定Job design323．工作分析Job analysis324．岗位设定Job design325．岗位轮换Job rotation326．多样化培训Diversity training327．岗位扩大化Job enlargement328．岗位丰富化Job enrichment329．部门划分Departmentalization330．部门化Departmentalization331．职能部门Functional department332．产品部门化Product departmentalization 333．地区划分部分Geographical departmentalization 334．顾客划分部门Customer departmentalization 335．管理者的能力Ma nager’s ability336．扁平型组织Flattening organization337．锥型组织Awl organization338．组织构架Organizational architecture339．机械式组织Mechanistic organization340．有机式组织Organic organization341．集权Centralization of state power342．集权组织Centralized organization343．分权Decentralization of state power344．分权组织Decentralized organization345．委员会制Committee system346．直线制组织结构Line strcture347．职能制组织结构Functional structure348．直线职能制组织结构Line-functional structure349．事业部制组织机构Divisional structure350．矩陈制组织结构Matrix structure351．专门工作组Bottlegging352．模拟分权制组织Simulation Decentralized organization 353．网络结构Network structure354．领导Leading355．领导Leadership356．职位权力Position power357．个人影响Referent power358．合法权Legitimate authority359．奖赏权Reward power360．惩罚权Punish right361．模范权Exemplary right362．专长权Specialty right363．魅力权Glamour right364．感情权Affection right365．士气Morale366．领导风格Leadership styles367．专制作风Autocratic styles368．民主作风Democratic styles369．放任作风Laissez-faire styles370．领导行为理论Behavioral approach371．管理方格图Managerial grid chart372．贫乏型管理Impoverished management373．任务型管理Task management374．俱乐部型管理Country club management375．中庸型的管理Middle –of –the- road management 376．团队型的管理Team management377．领导权变理论Contingency theory378．菲德勒的权变理论Fiedler contingency model379．“任务导向型”的领导方式Task –oriented leadership 380．“关系导向型”的领导方式Relationship-oriented leadership 381．菲德勒模型The Fiedler model382．情境领导理论Situational leadership theory383．途径——目标理论Path –goal theory384．教练Coach385．指导Coaching386．授权Authorization387．沟通Communicate388．消息Message389．渠道Channel390．传言链Grapevine chains391．语言沟通Verbal communication392．非语言沟通Nonverbal communication393．身体语言Body language394．过滤Filtering395．正式沟通Formal communication396．非正式沟通Informal communication397．小道消息Grapevine398．横向沟通Horizontal communication399．单向沟通One –way communication400．对上沟通Upward communication401．对下沟通Downward communication402．斜向沟通Diagonal communication403．沟通网络Communication network404．链式沟通网络Chain communication network 405．环式沟通网络Round communication network 406．Y式沟通网络Y communication network407．纵向沟通网络Vertical communication network 408．轮式沟通网络Wheel communication network 409．全通道式沟通网络All channel communication network 410．团队管理Team management411．激励Motivation412．激励因素Motivators413．需求Needs414．诱因Inducement415．动机Motivation416．行为Action417．绩效Performance418．激励理论Motivation theory419．内容型激励理论Content motivation theory420．积极性Enthusiasm421．需求层次理论Hierarchy of needs theory422．需求Need423．需求层次Need hierarchy424．生理需要Physiological needs425．安全需要Safety needs426．社交需要Social need427．尊重需要Esteem need428．自我实现需要Self –actualization needs 429．“ERG”理论ERG theory430．存在需要Existence need431．关系需要Relatedness need432．成长需要Growth need433．成就激励论Three-need theory434．成就需要Need for achievement435．权力需要Need for power436．合群需要Need for affiliation437．双因素理论Two –factors theory438．激励——保健理论Motivation –Hygiene theory 439．保健因素Hygiene factors440．激励因素Motivation factors441．满意Satisfaction442．不满意Dissatisfaction443．过程型激励理论Process motivation theory 444．期望Expectancy445．期望理论Expectancy theory446．效价Valence447．努力Make great efforts448．期望Expectation449．公平理论Equity theory450．投入Input451．产出Outcomes452．公平Equity453．不公平Inequity454．外在强化Extrinsic rewards455．内在强化Intrinsic rewards456．强化理论Reinforcement theory457．正强化Positive reinforcement458．负强化Negative reinforcement459．规避性学习Avoidance learning460．修正行为Behavior modification461．搭便车Hitchhike462．投机心理Venture psychology463．消退Fade away464．目标激励法Goal –setting theory465．报酬激励法Reward –setting theory466．工资Wage467．津贴Allowance468．认可Certificate469．赞赏Admiration470．奖惩Rewards and punishment471．惩罚Punishment472．考评Appraise473．控制Control474．控制系统Control system475．信息Information476．反馈Feedback477．信息反馈Information feedback478．控制论Cybernectics479．偏差Warp480．纠正Rectify481．前馈控制Feedforward control482．实时控制Real-time control483．反馈控制Feedback control484．业绩考核Performance appraisals 485．财务报表Financial statement486．资产负债表Balance sheet487．损益表Income statement488．现金流量表Statement of cash flow 489．预算Budgeting490．预算控制Budgeting control491．财务预算Financial budget492．业务预算Operation budget493．销售预算Sell budget494．生产预算Production budget495．生产进度日程表Production schedule table 496．内部审计Internal audit497．外部审计External audit498．创新Innovation499．技术创新Technoiogical innovations 500．产品创新Product innovation501．流程再造Process reengineering502．产品设计Product design503．首席技术官Chief technology officier。