Corporate finance - Kigyozaimu (English spelling)

Japanese: 企業財務 - きぎょうざいむ（英語表記）corporate financing

The balancing of capital demand and procurement, and of payment means demand and procurement, in order to maintain and develop a company. Generally, the former role is called capital finance, and the latter role is called financial finance. Capital finance is divided into investment theory, which deals with deciding the most advantageous investment for a given capital, and capital procurement theory, which determines how to most advantageously raise capital to cover a given investment. Financial finance is centered on cash flow management, which predicts cash income and expenditure over a certain period of time and adjusts the management of funds, and is known as financial management planning theory.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

企業の維持発展をはかるために，その資本の需要と調達，および支払手段の需要と調達の調和をとること。一般に前者の役割を資本財務，後者の役割を資金財務と呼ぶ。資本財務は，所与の資本の最有利な投資決定を扱う投資論と，所与の投資をまかなうためにいかに有利な資本を調達すべきかを決定する資本調達論に区分される。資金財務は一定期間における資金収支の予測と資金運用上の適合をはかる資金繰りが中心となり，いわゆる資金運用計画論である。

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