此主题相关图片如下： EVA Economic value Added A financial management system developed to quantify the value a company provides to its investors. EVA is calculated by subtracting the expected return, represented by the capital charge, from the actual return that a company generates, represented by net operating profit after taxes. EVA is a registered trademark of the consulting firm Stern Stewart & Co. 经济增加值 一个为了量化公司对其投资者回报的效益而产生的财务管理系统。该值由公司的实际收益（由税后净利润代表）扣除预期回报（由资本费用代表）产生。 POL Project outcome lifecycle: The life of a product or other outcome of a project from launch at the end of the project until the company stops using that out-come to produce value. 项目生存期 项目或者其成果的存在期，由项目启动开始直到公司不再利用该项目成果产生效益为止。 WACC Weighted average cost of capital: The rate of return that must be earned to satisfy all investor expectations. It combines the return necessary to satisfy lenders and the return necessary to satisfy shareholders. It is calculated by determining the proportion of debt and the proportion of equity a company has and then averaging the expected return for each one based on the investment in each. 资本加权平均值 能使所有投资者满意的资本回报率。包括满足债权人与满足股票持有者两部分的回报。由债权人所借债或者占公司总借债的比例或者股权比例作为加权的权重值。 勉强将涉及的几个术语解释了一下，请大家雅正。其它的相信大家直接看英文比翻译理解得还好些，就不译了。
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