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财务词典

财务词典
财务词典

Asset-Backed Security 资产抵押证券Asset Allocation

资产分配Asset Allocation Fund

资产分配基金Asset-Liability Management

资产负债管理Asset Play

资产隙Asset Redeployment

资产重新配置Asset Swap

资产互换Asset Valuation

资产估值Assets Under Management

管理资产额Assignment

转让At the Money

到价ATP

套汇交易理论Auction Market

拍卖市场Audit

审计Auditor's Report

审计师报告Authorized Stock

授权股份Auto Sales

汽车销售额Automated Bond System (ABS)

自动债券系统Automated Confirmation

Transaction Service (ACT)

自动确认交易系统Average Annual Growth Rate

平均年度增长率Average Annual Return

平均年度回报率Average Life

平均时期Average Price Call

平均价格买入期权权Average Price Put

平均价格出售期权Average Up 提高平均价格

Average Price

平均价格Asset Coverage Ratio

资产偿付比率Asset Management

资产管理Asset Turnover

资产周转率Asset

资产

Back Door Listing后门上市/借壳上

Backlog订单积压

Back Office后线

Back Pricing往后定价

Back-to-Back Loan背对背贷款

Backstop最后担保

Bad Debt不良贷款Balanced Fund平衡基金

Balanced Investment Strategy平衡投资策略Balance Of Payments (BOP)国际收支差额

Balance Of Trade (BOT)国际贸易差额

Balance Sheet资产负债表Balloon Option气球型期权Balloon Maturity气球型期限

Bancassurance银行出售保险Bank Guarantee银行担保

Bank for International

国际结算银行Settlements (BIS)

Bank Insurance银行保险

Bank Investment Contract (BIC)银行投资合约Bank Rate银行利率

Bank run银行挤兑Bankruptcy破产Bankruptcy Risk破产风险

Barrel's per Day每日产量(桶)Barter以物易物

Base Period基本时期Basing平稳期

Basis Point (BP)基点

Bear Market熊市

Bear Raid空头猛跌,大量

抛空以使价格下

Bearer Form凭票即付形式,

无记名形式Beginning Inventory期初库存Behavioral Economics行为经济学Behavioral Finance行为金融学Benchmark基准Benchmark Bond基准债券Beneficial Owner受益者

CFA 注册财务分析师CFO

首席财务官COGS

已售商品成本COO

首席营运官CPA

注册公共会计师CPI

消费物价指数Calendar Year

日历年Call

买入期权Call Date

买回日期Call Loan

短期同业拆借,通知贷款Call Loan Rate

短期同业拆借利率,通知贷款利率Call Option

买入期权Call Warrant

买入认股权证Callable Bond

可买回债券Callable Preferred Stock

可买回优先股CAMELS Rating System

CAMELS 评级制度Capital Account

资本帐户Capital Adequacy Ratio (CAR)

资本充足率Capital Appreciation

资本升值Capital Asset

资本资产Capital Budgeting

资本预算Capital Expenditure

资本开支Capital Gain

资本收益Capital Goods

资本财货Capital Guarantee Fund 资本保证基金

Capital Employed

运用资本Capital

资本/资本金Capital Asset Pricing Model

(CAPM)

资本资产计价模型Capital Base

资本金基础Call Premium

买回溢价

Concession 销售报酬Concession Agreement

特许协议Conglomerate

综合企业Consumer Confidence Index

(CCI)

消费者信心指数Consumer Credit

消费信贷Consumer Price Index (CPI)

消费物价指数Conversion Premium

转换溢价Conversion Price

转换价格Convertible Bond

可转换债券Convertible Debenture

可转换公司信用债券Convertible Preferred Stock

可转换优先股Convertible Subordinated Note

可转换次级票据Convertibles

可转换证券Conveyance

地产让与证书Contingency

偶然事故Corporate Bond

企业债券Corporate Cannibalism

企业自我竞争Corporate Finance

企业融资Corporate Governance

企业治理Corporate Tax

公司税Corporation

公司、企业Cost Basis

成本基础Cost of Capital

资本成本Cost of Funds

资金成本Cost of Goods Sold (COGS)

已售商品成本Cost Synergy

成本协同效益Counterparty Risk

交易对手风险Country Risk

国家风险Coupon

息票Coupon Bond

有息票债券Covenant

契约Coverage Initiated

纳入研究范围Credit Default Swap

信贷违约掉期Credit Derivative

信贷衍生工具Credit Enhancement 加强信贷措施

Cost of Equity

股本成本Credit

信贷、信用、贷项Conversion

转换

Cyclical Industry 周期性行业Cyclical Stock

周期性股票Cyclical Unemployment

周期性失业DJIA

道琼斯工业平均指数DJUA

道琼斯公用事业平均指数Data Mining

数据探索Debenture

公司债券Debit

借项、借方Debt

债务Debt Equity Swap

债换股交易Debt Financing

债务融资Debt Ratio

负债比率Debt Restructuring

债务重组Debt Security

债务证券Debt Service

还本付息Debtor

债务人Debt Overhang

债务积压Declaration Date

股息宣告日Default Risk

违约风险Defeasance

宣告(合约)无效、废止契约Defensive Buy

防御性投资Defensive Investment Strategy 防御性投资策略

Deep Discount Bond

高折扣债券Default

违约,未能履行合约Days Sales Outstanding (DSO)

应收账款天数Debt Equity Ratio

债务股本比Debt Service Coverage Ratio

债务偿付比率DJTA

道琼斯交通平均指数Days Payable Outstanding

(DPO)

应付账款天数

FX外汇

Face Value面值

Facility信贷额度、资金

设施

Fair Value公平价值

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