干货 | 公司金融顾问 常 备 词 汇 (融资篇)
为了便于广大CFC学员更好的掌握公司金融顾问的常备财务词汇（融资篇），CFC秘书处的Mia老师特此整理，希望对大家的学习有所帮助。
A | |
Asset-backed Notes, ABN | 资产支持票据 |
Asset-backed Securities, ABS | 资产支持证券 |
B | |
Bill Financing | 票据融资 |
C | |
Capital Asset Pricing Model，CAPM | 资本资产定价模型 |
Commission Loans | 委托贷款 |
Covered Bond | 资产担保债券 |
D | |
Degree of Financial Leverage，DFL | 财务杠杆系数 |
Dim Sum Bond | 离岸人民币债券（点心债） |
Distressed Debt | 不良债权 |
Dividend Growth Model | 股利增长模型 |
E | |
Earnings Before Interest and Taxes, EBIT | 息税前利润 |
F | |
Financing and Leasehold | 融资租赁 |
Forfaiting | 福费廷 |
M | |
Mezzanine Capital | 夹层资本 |
N | |
Net Income Approach | 净收益理论 |
P | |
Private Placement Note, PPN | 非公开定向债务融资工具 |
R | |
Reverse Merger | 借壳上市/反向兼并 |
Reverse Takeover, RTO | 借壳上市/反向兼并 |
S | |
Syndicated Loan | 辛迪加贷款（银团贷款） |
T | |
Trusted Loans | 信托贷款 |
Tax Shield | 税盾效应 |
V | |
Venture Capital, VC | 风险投资 |
W | |
Weighted Average Cost of Capital, WACC | 加权平均资本成本 |