融资手段（financing means），是企业融通资金的一种具体形式，融资方式越多意味着可供企业选择的融资机会就越多，它可以分为两类：债务性融资和权益性融资，前者包括银行贷款、发行债券和应付票据、应付账款等，后者主要指股票融资。

1.Arm’s length principle 公平交易原则

This arm’s length principle is in fact not new—it existed in the Income Tax Act 1970, as section 17.(http://www.jamaicaobserver.com/business/Transfer-pricing-Keeping-transactionsat-arm-s-length_54704)

事实上，这种公平交易原则并非新鲜出炉，早在1970年版的《所得税法》第17部分就已出现。

2.Back-door listing 反向收购

It is referred to as a reverse takeover or backdoor listing and provides an alternative method of listing to the more conventional initial public offering (IPO).(https://www.asx.com.au/education/investor-update-newsletter/201508-ipos-v-backdoor-listings-rules-and-risks.htm)

它被称为反向收购或借壳上市，为传统首次公开发行（IPO）提供一种可供选择的上市方式。(www.daowen.com)

3.Capital raising 募集资金

After the private placement, ABC’s (Agricultural Bank of China) capital raising overhang will be removed.(http://hk.jrj.com.cn/2018/03/13111624232557.shtml)

私募之后，中国农业银行融资过剩情况将会得到改善。

4.IPO 首次公开募股

Almost all of China’s largest state-owned banks have sold shares to foreign strategic investors and listed on stock markets in Hong Kong and Shanghai.(www.ftchinese.com)

几乎所有中国最大的国有银行都将股份出售给外国战略投资者，并在香港和上海的股票市场上市。