capital budgeting

capital budgeting读音音标

capital budgeting意思解释

释义

投资方案选择，投资预算，编制资本预算；

英英释义

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.

双语例句

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。