财经词典

财经词典1.布雷顿森林体系“布雷顿森林体系”是指二战后以美元为中心的国际货币体系。

1944年7月，西方主要国家的代表在联合国国际货币金融会议上确立了该体系，由于此次会议是在美国新罕布什尔州布雷顿森林举行的，因此称之为“布雷顿森林体系。

”该体系实行美元和黄金直接挂钩以及固定汇率制度，奠定了二战后的国际金融秩序，在战后相当一段时间内，确实带来了国际贸易空前发展和全球经济越来越相互依存的时代。

但到了上世纪六七十年代，在经历多次美元危机后，该体系逐渐瓦解。

但由布雷顿森林会议诞生的两个机构——世界银行和国际货币基金组织仍然在世界贸易和金融格局中发挥着至为关键的作用。

（升平）2.价值型基金价值型基金是股票基金的一种，它的投资风格旨在买入价格相对内在价值显得较低的股票，预期股票价格会重返应有的合理水平。

与成长型、先锋型等基金产品相比，价值型基金的风险更低。

3.会计：以货币计量为主要形式 ,采用专门方法,对企业、机关、事业单位或其他经济组织占用的财产物资和发生的劳动耗费进行系统的计算、记录、分析、报告和监督，并为有关方面提供财务状况和经营成果等经济信息的一种管理活动。

从不同角度考察会计，可对会计本质得出不同的认识。

这些认识可概括为：(1)会计是反映和监督物质资料生产过程的一种方法，使管理经济的工具。

(2)会计是一个收集、处理和输送经济信息的信息系统。

(3)会计是通过收集处理和利用经济信息，对经济活动进行组织、控制、调节和指导,促使人们比较分析，讲求经济效益的一种以价值活动为对象的管理活动。

早期的会计包括审计。

4. 垄断福利有两类，一是指电力、石油、银行、电信等垄断企业，员工除了得到高于社会平均水平的工资外，还可享受到住房、旅游、医疗等方面的福利，因而使其总收入远高于一般行业。

另一类福利则是垄断企业以免费或极低的价格，向其员工甚至家属提供本企业生产的产品或服务。

这类福利多集中于公用事业领域，比如公交系统职工免费乘车，铁路职工坐火车免票，电力系统职工享受免费“福利电”等等。

高盛财经词典 - 汉英对比0-9中文词句English English Definitions144A 条例Rule 144A An SEC rule that modified a two-year holding periodrequirement on privately placed securities by permittingQualified Institutional Buyers (QIBs) to trade thesepositions among themselves.18定律Rule of 18 A rule whereby the sum of the inflation rate and the P/Eratio of the Dow Jones Industrial Average is an indicatorof the direction of the stock market. If the total is above18, stocks are supposed to decrease. If the total is under18, then the stock ma1940年投资公司法InvestmentCompany Act of1940 Created in 1940 through an act of Congress, this piece of legislation clearly defines the responsibilities and limitations placed upon fund companies that offer investment products to the public.72定律Rule of 72 A rule stating that in order to find the number of yearsrequired to double your money at a given interest rate,you divide the compound return into 72. The result is theapproximate number of years that it will take for yourinvestment to double.A-Z中文词句English English DefinitionsAPICS（美国生产及库存操纵协议）商业前景指数APICS BusinessOutlook IndexA national manufacturing index that surveys severalmanufacturing firms on a monthly basis. If the index isabove 50 it signals expansion, if it dips below 50 itindicates contraction.CAMELS评级制度CAMELS RatingSystem An international bank-rating system with which bank supervisory authorities rate institutions according to six factors. The six areas examined are represented by the acronym "CAMELS."CEDEL CEDEL One of two principal clearing houses for Euromarketsecurities.Notice that the formula may also be written as: accountspayable / (cost of sales/number of days).Notice that the formula may also be written as: accountsreceivable / (credit sales/number of days).Net Operating Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Total Debt ServiceNet Income‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾Shareholder's EquityThe ROE is useful in comparing the profitability of acompany to other firms in the same industry.Calculated as total tax paid divided by taxable income.2. In the case of fixed income, a bond with a rating ofBBB or higher.Operating cash flow is calculated through a series ofadjustments to net income. It can be found on thestatement of cash flows. ?2. The difference between the swap rate and the lendingrate offered through other investment vehicles withcomparable characteristics.GDP平减数GDP Deflator An economic metric used to account for inflation byconverting output measured at current prices intoconstant-dollar GDP. The GDP deflator shows how mucha change in the base year's GDP relies upon changes inthe price level.GDP差距GDP Gap The sacrificed output within a country's economy due tothe failure to create sufficient jobs for all those willing towork.H股H-Shares A share of a Chinese company listed on the Hong KongStock Exchange.一划中文词句English English Definitions一次性偿还Bullet Repayment A single payment for an entire loan amount that is paid atmaturity.一次总付分配Lump SumDistribution A one time payment for the entire amount due, rather than breaking payments into smaller installments. Some lump-sum distributions receive special tax treatment.一级资本Tier 1 Capital A term used to describe the capital adequacy of a bank. Tier Icapital is core capital, this includes equity capital anddisclosed reserves.一般义务债券General ObligationBond A municipal bond backed by the credit and "taxing power" of the issuing jurisdiction, rather than the revenue from a given project.一般折旧制度GeneralDepreciationSystem The most commonly used system for calculating depreciation. Personal property is depreciated using the declining-balance method, which involves applying the depreciation rate against the undepreciated balance.二划中文词句English English Definitions七大工业国Group of Seven(G-7) Seven of the world's leading countries that meet periodically to achieve a cooperative effort on international economic and monetary issues.七大工业国G-7 Seven of the world's leading countries that meet periodically toachieve a cooperative effort on international economic andmonetary issues.二级市场Secondary Market A market in which an investor purchases an asset fromanother investor, rather than an issuing corporation.二级发行Secondary Offering A sale of securities in which one or more major stockholders ina company sell all or a large portion of their holdings. Theunderwriting proceeds are paid to the stockholders, ratherthan to the corporation.人寿保险Life Insurance A protection against the lost income that would result if theinsured were to pass away. The named beneficiary receivesthe proceeds and is thereby safeguarded from financialimpacts of the death of the insured.二级资本Tier 2 Capital A term used to describe the capital adequacy of a bank. Tier IIcapital is secondary bank capital that includes items such asundisclosed reserves, general loss reserves, subordinatedterm debt, and more.三划中文词句English English Definitions个人收入Personal Income An individual's total earnings coming from wages,business enterprises, and various investments.个人消费开支PCE Similar to CPI, PCE is a report (actually a part of thepersonal income report) put out by the Bureau ofEconomic Analysis of the Department of Commerce.PCE is a measure of price changes in consumer goodsand services. It consists of the actual and imputedexpenditures of households, and includes data pertainingto durables, non-durables, and services.个人理财Personal Finance Financial planning for individuals. Generally, it involvesanalyzing their current financial position, predictingshort-term and long-term needs, and recommending afinancial strategy. This may involve advice on pensions,school fees, mortgages, life insurance, and investments. 子公司、附属公司Subsidiary A company owned by another company that controlsmore than 50% of its voting stock.上市公司Public Company A company that has issued securities through an offeringwhich are now traded on the open market.上市证券Listed Security Securities that have been accepted for trading purposesby a recognized and regulated exchange.已充分反映实值Fully Valued A stock that has reached a price that accurately reflectsthe strength of the company.已动用资本回报率Return On CapitalEmployed (ROCE) A ratio that indicates the efficiency and profitability of a company's capital investments.Calculated as:Earnings before interest and tax (EBIT) ‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾(Capital employed + Short term borrowings -Intangible assets)已动用资本回报率ROCE A ratio that indicates the efficiency and profitability of acompany's capital investments.Calculated as:Earnings before interest and tax (EBIT)‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾(Capital employed + Short term borrowings -Intangible assets)已发行股票Shares Outstanding The number of shares that are currently owned byinvestors. This includes restricted shares (shares ownedby the company's officers and insiders) and shares heldby the public. Shares that the company has repurchasedare not considered outstanding stock.大宗交易Block Trade The sale or purchase of a large quantity of securities.广泛基础加权平均Broad-BasedWeighted Average An anti-dilution provision used for the benefit of existing preferred shareholders when additional offerings are made by the corporation. The broad-based weighted average accounts for all equity previously issued and currently undergoing issue.广泛基础指数Broad-Base Index An index designed to reflect the movement of the entiremarket.下调评级Downgrade A negative change in the rating of a security.子弹式交易Bullet Trade The act of purchasing an "in the money" put option sothat the buyer can capitalize on a bear market byeffectively shorting a stock without waiting for an uptick. 已售商品成本COGS An expense that reflects the cost of the product or goodthat generates revenue for a company. Sometimesreferred to as "Cost of Sales."已售商品成本Cost of Goods Sold(COGS) An expense that reflects the cost of the product or good that generates revenue for a company. Sometimes referred to as "Cost of Sales."下游Downstream Refers to oil and gas operations after the productionphase and through to the point of sale.已解除债务的破产人Discharge inBankruptcy When a bankrupt person or company is legally free and clear of any obligation to repay certain debts.已缴资本Paid-Up Capital The state of a settlement when all payment obligationsfor a security has been completed.兀鹫投资者Vulture Capitalist 1. A slang word for a venture capitalist whodeprives an inventor of control over their owninnovations and most of the money they shouldhave made from the invention.2. A venture capitalist who invests in flounderingfirms in the hopes that they will turn around.兀鹫基金Vulture Fund A fund that buys securities in distressed investments,such as high-yield bonds in (or near) default or equitiesthat are in (or near) bankruptcy.四划中文词句English English Definitions五大工业国G-5 Five of the world's leading countries that meetperiodically to achieve a cooperative effort oninternational economic and monetary issues.五大工业国Group of Five (G-5) Five of the world's leading countries that meetperiodically to achieve a cooperative effort oninternational economic and monetary issues.公开上市Going Public The process of selling shares that were formerlyprivately-held to new investors for the first time.开支比率Expense Ratio The percentage of the assets that were spent to run amutual fund. It includes things like management andadvisory fees, travel costs, and 12b-1 fees. The expenseratio does not include brokerage costs for trading theportfolio.公开市场委员会Federal OpenMarket Committee(FOMC) The body that sets the interest rate and credit policies of the Federal Reserve System.公开市场委员会FOMC The body that sets the interest rate and credit policies ofthe Federal Reserve System.日历年Calendar Year The year that begins January 1 and ends December 31公开发行价值Public OfferingPrice (POP) The price at which new issues are offered to the public by an underwriter公开讲明书Prospectus 1. A formal legal document describing details of acorporation. The prospectus is generally createdfor a proposed offering (usually an IPO), but theycan still be obtained from existing businesses aswell. The prospectus includes company facts thatare vitally important to potential investors.2. In this case of mutual funds, a prospectusdescribes the fund's objectives, history, managerbackground, and financial statements.公开讲明书定稿Final Prospectus A legal document stating the price of a newly issuedsecurity, the delivery date, and other facts that areimportant for investors.公开资产Public Assets that can be traded in a public market, such as thestock market.无风险回报率Risk Free Rate ofReturnThe quoted rate on an asset that has virtually no risk.无风险资产Risk-Free Asset An asset which has a certain future return. Treasuries(especially T-bills) are considered to be risk-free becausethey are backed by the U.S. government.公开流通股票Float The total number of shares publicly owned and availablefor trading. The float is calculated by subtractingrestricted shares from outstanding shares.今天最低Today's Low The intra-day low trading price.今天最高Today's High The intra-day high trading price.开支Expense 1. Money spent by a firm to continue its ongoingoperations.2. Money spent or costs incurred that aredeductible and reduce your taxable income.公司化、非共同化Demutualization The process of changing corporate structure from amutual fund company to some other form, such as alimited liability or corporation.公司、企业Corporation The most common form of business organization. Thetotal worth of the organization is divided into shares ofstock, each representing a unit of ownership. Acorporation is ongoing and the owners face only limitedliability.不可买回Non-Callable Securities that cannot be called by the issuer prior tomaturity.公平交易Arms LengthTransaction When the buyers and sellers of a product act independently of each other and have no relationship to each other.公平价值Fair Value 1. The estimated value of all assets and liabilitiesof an acquired company used to consolidate thefinancial statements of both companies.2. In the futures market, fair value is the equilibriumprice for a futures contract. This is equal to the spotprice after taking into account compounded interest(and dividends lost because the investor owns thefutures contract rather than the physical stocks)over a certain period of time.水平价差Horizontal Spread An options strategy involving the simultaneous purchaseand sale of two options of the same type, having thesame strike price, but different expiration dates.无对冲黄金股票指数BUGS Index Short for "basket of un-hedged gold stocks," the BUGSindex is the AMEX's index measuring gold companiesthat do not hedge their gold production beyond a yearand a half.无记名票据Floater A bond, or some other type of debt, whose coupon ratechanges with market conditions (short term interestrates).不可抗力Force Majeure Literally translated as "great force," this clause isincluded in contracts to remove liability for unforeseenevents restricting participants from fulfilling obligations. 双头垄断Duopoly A situation in which two companies own all or nearly all ofthe market for a given type of product or service.开市前交易Pre-Market Trading Trading done before the regular market opens.公司债券Debenture An unsecured debt backed only by the credit worthinessof the borrower. There is no collateral, and theagreement is documented by an indenture.中央银行Central Bank A bank providing services for a country's government andmajor commercial banks.公司税Corporate Tax A levy placed on the profit of a firm; different rates areused for different levels of profits.公平意见Fairness Opinion An opinion developed by qualified analysts or advisorswith the purpose of providing key details and factualproof to the decision makers of a merger or acquisition. 牛市Bull Market A market in which prices of a certain group of securitiesare rising or are expected to rise.毛收入Gross Income 1. For individuals, it is your total personal incomebefore deductions.2. For companies, it is their revenue minus cost ofgoods sold (also called gross margin).内在价值Intrinsic Value 1. The value of a company or an asset based on anunderlying perception of the value.2. For call options, this is the difference betweenthe underlying stock's price and the strike price.For put options, it is the difference between thestrike price and the underlying stock's price. In thecase of both puts and calls, if the differencebetween the underlying stock's price and the strikeprice is negative, the value is given as zero.反向收购Reversed takeover 1. When a larger company is bought out by asmaller company.2. The purchasing of a public company by a privatecompany.反收购措施Anti-takeoverMeasure Measures taken on a continual or sporadic basis by a firm's management in order to prevent or deter unwanted takeovers.反收购法规Anti-takeoverStatute A set of state regulations that prevent or deter companies from attempting hostile takeovers. These regulations vary across state lines and typically affect only the companies incorporated within the state.无形之手Invisible Hand Coined by Adam Smith in his 1776 book An Inquiry intothe Nature and Causes of the Wealth of Nations. In hisbook he states:Essentially Smith says that individuals try to maximizetheir own good (and become wealthier), and by doing so,through trade and entrepreneurship, society as a wholewill be better off. Furthermore, any governmentintervention in the economy isn't needed as the invisiblehand would best guide the economy.及时生产Just In Time A production strategy companies employ to increaseefficiency and decrease waste by producing goods onlyas they are ordered or needed.专利权Patent A government license that allows one exclusive rights toa process, design, or new invention.双谷经济衰退Double Dip When the gross domestic product (GDP) growth slidesRecession back to negative after a quarter or two of brief positivegrowth. In other words, a recession followed by ashort-lived recovery, followed by another recession.分级股票Classified Shares The separation of company equity into more than oneclass of common shares, usually called "Class A" and"Class B."不良贷款Bad Debt A debt which is not collectable and therefore worthless tothe creditor.不良贷款NPL Loans that are in default or close to being in default.Loans that are in default or close to being in default.不良贷款Non-PerformingLoan无形资产Intangible Asset An asset that is not physical in nature. E.g. goodwillAny asset that is not effectively producing income.不良资产Non-PerformingAsset天灾债券Act of God Bond A bond issued by an insurance company, linking principaland interest to the company's losses due to naturaldisasters.分拆上市Carveout 1. Sometimes known as a partial spinoff, a carveout occurs when a parent company sells a minority(usually 20% or less) stake in a subsidiary for anIPO or rights offering.2. Where an established brick-and-mortarcompany hooks up with venture investors and anew management team to launch an Internetspinoff.认购不足Undersubscribed When the demand for a new issue of securities (IPO) isless than the number of shares issued. This is sometimesreferred to as an underbooking.分拆、出售资产Divestiture Refers to the sale of a subsidiary company, also called"spin-off."认股权证Warrant A derivative security that gives the holder the right topurchase securities (usually equity) from the issuer at aspecific price within a certain time frame.认股权证比重Warrant Coverage An agreement between a company and its shareholderswhereby the company issues warrants equal to somepercentage of the dollar amount of the shareholder'sinvestment.认股权证溢价Warrant Premium The premium paid for the rights associated with awarrant.分拆收购Unbundling Taking over a large company with several different linesof business and retaining the core business while sellingoff the subsidiaries to help fund the takeover.分析员Analyst A financial professional that has expertise in evaluatinginvestments. They are typically employed by brokeragefirms, investment advisors, or mutual funds. Analysts puttogether buy, sell, and hold recommendations onsecurities. Analysts usually specialize in specificindustries or sectors to allow for comprehensiveresearch.天使投资者Angel Investor A financial backer providing venture capital funds forsmall startups or entrepreneurs.开放性信贷Open End Credit A pre-approved loan that may be used repeatedly up to acertain limit.无抵押贷款Unsecured Loan A bank loan that is issued and supported only by theborrowers creditworthiness, rather than by some sort ofcollateral.无抵押债权人Unsecured Creditor A person or institution that lends money to a company orindividual without holding collateral on the property forsecurity. This puts the creditor in a higher risk situation 开放性基金Open-End Fund A mutual fund that continues to sell shares to investors,and will buy back shares when investors wish to sell日经指数Nikkei The leading and most respected index of Japanesestocks.订单积压Backlog The total value of sales orders waiting to be fulfilled.反垄断法Anti-trust The antitrust laws apply to virtually all industries and toevery level of business, including manufacturing,transportation, distribution, and marketing. They prohibita variety of practices that restrain trade. Examples ofillegal practices are price-fixing conspiracies, corporatemergers likely to reduce the competitive vigor ofparticular markets, and predatory acts designed toachieve or maintain monopoly power.比例税Proportional Tax An income tax that takes the same percentage of incomefrom everyone regardless of how much (or little) anindividual earns.石油输出国组织、欧佩克Organization ofPetroleum An intergovernmental organization dedicated to the stability and prosperity of the petroleum market. OPECExporting Countries (OPEC) membership is open to any country that is a substantial exporter of oil and shares the ideals of the organization.分拆Demerger A corporate strategy to sell off subsidiaries or divisions ofa company.分拆Spinoff A new, independent company created through selling ordistributing new shares for an existing part of anothercompany.分股Stock Split The division of a company's existing stock into moreshares. In a 2-for-1 split, each stockholder would receivean additional share for each share formerly held.以活动为基础的预算案Activity BasedBudgeting Method of budgeting in which activities that incur costs in each function of an organization are established and relationships are defined between activities. This information is then used to decide how much resource should be allocated to each activity.以活动为基础的治理Activity BasedManagement Using an activity-based costing system to improve the operations of an organization.互相争夺市场MarketCannibilization The negative impact a new product has on the sales performance of a company's existing, related products.双重收费Double Dipping For brokerage firms, when a broker puts commissionedproducts into a fee-based account. The broker makesmoney from both the client and the commission.双重征税Double Taxing A tax law that results in the same earnings beingsubjected to taxation twice. A company's income is taxedinitially and then the shareholders and investors aretaxed on the distributions they receive from the company. 长城Chinese Wall A slang term for the division within a brokerage firm thatprevents insider information from being handed out bycorporate advisers to investment traders.风险价值Value at Risk (VAR) A technique for estimating the probability of portfoliolosses exceeding some specified price.不能变现Illiquid An asset or security that cannot be converted into cashvery quickly (or near prevailing market prices).升值Appreciation The increase in value of an asset.风险Risk The chance that an investment's actual return will bedifferent than expected. This includes the possibility oflosing some or all of the original investment. It is usuallymeasured using the historical returns or average returnsfor a specific investment.风险资本Risk Capital The money that a person allocates to investments in highrisk securities风险资本要求Risk Based CapitalRequirement A stated requirement of liquid reserves placed upon banks and institutions that deal in risky ventures.无追索权债务Non-Recourse Debt A loan that is secured by some sort of collateral, usuallyproperty. The issuer can seize the collateral if theborrower defaults.无追索权融资Non-RecourseFinance A loan where the lending bank is only entitled to repayment from the profits of the project the loan is funding, not from other assets of the borrower.风险容忍度Risk Tolerance The degree of uncertainty that an investor can handle inregards to a negative change in the value of theirportfolio.风险调整贴现率Risk AdjustedDiscount Rate In portfolio theory and capital budget analysis, the rate necessary to determine the present value of an uncertain or risky stream of income; it is the risk-free rate (generally the return on short-term U.S. Treasury securities）plus a risk premium that is based on an analysis of the risk characteristics of the particular investment or project风险调整回报率Risk AdjustedReturn A measure of how much risk a fund or portfolio assumed to earn its returns. This is usually expressed as a number or a rating.风险调整资本回报率Risk AdjustedReturn on Capital(RAROC) In financial analysis, riskier projects and investments must be evaluated differently from their riskless counterparts. By discounting risky cashflows against less risky cashflows RAROC accounts for changes in the profile of the investment.内部回报率IRR Often used in capital budgeting, it's the interest rate thatmakes net present value of all cash flow equal zero.内部回报率Internal Rate ofReturn (IRR) Often used in capital budgeting, it's the interest rate that makes net present value of all cash flow equal zero.内部审计Internal Audit An audit performed by a person (or persons) employedby the firm being audited.专营经纪人Specialist A person on the trading floor of certain exchanges whoholds an inventory of particular stocks. The specialist isresponsible for managing limit trades, but does not makeinformation on outstanding limit orders available to othertraders.反通货膨胀Disinflation A slowing of the rate at which prices increase. Typically,this occurs during a recession as sales drop and retailersare not able to pass on higher prices to customers.气球型期权Balloon Option An option for which the notional payments increasesignificantly after a set threshold is broken.气球型期限Balloon Maturity 1. A repayment schedule for a bond issue where alarge number of the bonds come due at a one time(normally at the final maturity date).2. A final loan payment that is considerably higherthan prior payments.内部增长Organic Growth The growth rate of a company, excluding any growthfrom takeovers, acquisitions, or mergers.内部增长率Internal GrowthRate The highest level of growth achievable for a business without obtaining outside financing.中等市值股票Mid Cap Stock Short for "Middle Cap," mid cap refers to stocks with amarket capitalization of between $2 billion to $10 billion.? 贝塔系数Beta (Coefficient) The measure of systematic risk of a security. Beta (orbeta coefficient) is a means of measuring the volatility ofa security or portfolio of securities in comparison with themarket as a whole.Beta is calculated using regression analysis. A beta of 1indicates that the security's price will move with themarket. A beta greater than 1 indicates that the security'sprice will be more volatile than the market. A beta lessthan 1 means that it will be less volatile than the market. 计量经济学Econometrics The application of statistical theories to economic onesfor the purpose of forecasting future trends.中期股息Interim Dividend A dividend payment made before a company's AGM andfinal financial statements. This declared dividend usuallyaccompanies the company's interim financial statements. 长期债券Long Bond A bond that matures in more than 10 years. When peoplerefer to "the long bond," this typically is the 30-year U.S.treasury.从属债务Subordinated Debt A loan (or security) that ranks below other loans (orsecurities) with regard to claims on assets or earnings.长期债务/总资本比率Long TermDebt/Capitalization A ratio indicating the financial leverage of a firm. It is calculated by taking a company's long term debt and dividing by the capital available (the sum of long term debt, preferred stock, and stockholders' equity).。

English Terms中文翻译Accelerated Depreciation 加快折旧Accident and Health Benefits意外与健康福利Accounts Receivable (AR)应收账款Accretive Acquisition 具增值作用的收购项目Act of God Bond 天灾债券Active Bond Crowd 活跃债券投资者Active Income活动收入Active Investing 积极投资Active Management积极管理Activity Based Budgeting 以活动为基础的预算案Activity Based Management 以活动为基础的管理Activity Ratio 活动比率Actual Return实际回报Actuary精算Acquisition收购Acquisition Premium 收购溢价Affiliated Companies 联营公司Affiliated Person 关联人士After Hours Trading 收盘后交易After Tax Operating Income - ATOI税后营运收入After Tax Profit Margin 税后利润率After The Bell 收盘铃后Agency Bonds机构债券Agency Cross 交叉代理人Acid Test 酸性测试比率Agent 代理人Agency Problem 代理问题Agency Securities机构证券Aggregate Exercise Price 总行使价格Aggressive Accounting 激进会计法Aggressive Investment Strategy进取投资策略Alan Greenspan 格林斯潘Allotment配股Allowance For Doubtful Accounts呆账准备金American Depository Share (ADS)美国存托股份American Option 美式期权American Stock Exchange 美国股票交易所Analyst 分析员Angel Investor天使投资者Annual General Meeting (AGM)年度股东大会Annual Report年报Annuity年金Annuity Due即付年金Anti-dilution Provision 反摊薄条款Anti-takeover Measure 反收购措施Anti-takeover Statute 反收购法规Anti-trust 反垄断法Any and All Bid所有出价APICS Business Outlook IndexAPICS(美国生产及库存控制协议)商业前景指数Appraisal价值评估Appreciation 升值Amortization 摊销Annualize 年度化American Depository Receipt (ADR)美国存托凭证Arbitrage套汇Arbitrage Bond 套汇债券Arbitrage Pricing Theory (APT)套汇定价理论Arbitrage Trading Program (ATP)套汇交易理论Arbitration 仲裁Arms Length Transaction 公平交易Asian Option亚洲式期权Ask (Price)买方叫价Assessed Value评估后价值Assessor估价人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Back Door Listing 后门上市/借壳上市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Bancassurance银行出售保险Bank Guarantee银行担保Bank for International Settlements (BIS)国际结算银行Bank Insurance 银行保险Average Price 平均价格Balloon Maturity 气球型期限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跌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Beneficiary 受益方Benefit Cost Ratio - (BCR)效益成本比率Bequest 遗赠，遗产Best Ask最低叫价Best Bid最高出价Best Efforts尽力推销Best Execution最佳执行Best Practice最佳做法/最佳惯例Best Price Rule最佳价格规则Bid-Ask Spread 买卖差价Bid Price买方出价Black Knight 黑武士Bid 买方出价Beta (Coefficient)贝塔系数Black Monday黑色星期一Black Thursday 黑色星期四Block Trade大宗交易Blue Chip蓝筹Board Lot单位数量，整份股Board Of Directors 董事会Bond Anticipation Note (BAN)预期债券票据Bond Fund债券基金Bond Option债券期权Bond Rating 债券评级Bond Swap债券互换Book Building需求建档Book Runner账簿管理人Book Value Per Common 每普通股账面价值Book Value 账面价值Bond 债券Bond Equivalent Yield (BEY)债券等值收益Bridge financing 过渡融资Bridge loan过渡贷款Broad-Based Weighted Average广泛基础加权平均Broad-Base Index 广泛基础指数Bubble市场泡沫Budget预算案BUGS Index无对冲黄金股票指数Bulge Bracket表现最佳承销商Bull乐观投资者Bull Vertical Spread 看涨的纵向多空套做Bulldog Bond猛犬债券Bullet Bond期末一次性偿还债券Bullet Loan期末一次性偿还贷款Bullet Repayment 一次性偿还Bullet Trade子弹式交易Bull Market牛市Bull Spread 看涨的多空套做Burn Rate 资金消耗率Business to Business (B2B)商业对商业(B2B)Buy 买入Buy And Hold买入并持有Buying Power购买力Buyout收购Buy-In补偿买进Buy-Side买方Buyer's Market买方市场Buying Hedge 买入对冲CD存款证CEDELCEDEL CEO 首席行政官Break Even Point (BEP)收支平衡点Buy Back 回购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 Base 资本金基础Call Premium 买回溢价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Capital Budgeting资本预算Capital Employed运用资本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 Intensive资本密集Capital Loss资本损失Capital Lease资本化租赁Capital Markets资本市场Capital Note资本票据Capitalism资本主义Capitalization总资本，总市值Capitalize资本化Capped Option有上限期权Captive Fund专属基金Carrying Cost Of Inventory库存置存成本Carrying Value账面现行价值Carveout分拆上市Cash现金Cash And Cash Equivalents现金及现金等价物Cash Balance Pension Plan现金余额养老金计划Cash Budget现金预算Cash Commodity现货Cash Conversion Cycle资金周转周期Cash Dividend现金股息Cash EPS现金每股盈利Cash Flow现金流Cash Flow After Taxes税后现金流Cash Flow Per Share 每股现金流Cash Investment 现金投资Cash Market现货市场Cash Price现金价格Cash Return on Gross Investment - (CROGI)总投资现金回报率Catastrophe Bond 灾难债券Central Bank中央银行Certificate 证书Certificate Of Deposit (CD)存款证Certified Public Accountant 注册公共会计师Chartered Financial Analyst (CFA)注册财务分析师Chief Executive Officer 首席行政官Chief Financial Officer 首席财务官Chief Operating Officer 首席营运官Chinese Wall长城Churning挤油交易、反复买卖Class Action同级诉讼Classical Economics 古典经济学Classified Shares 分级股票Clean Balance Sheet 低负债资产负债表Clawback 追回利益、市场回落Cash on Cash Return 现金的现金回报率Charge Off 出账、销账Cherry Picking 选出最有利的(投资等)Cash Flow Return on Investment (CFROI)投资的现金流回报Clean Price纯价格Clearing结算Clearing Fee结算费用Clearing House结算行Close Position平仓Closed-End Investment 定额投资Closing Bell收盘铃Collateral抵押品Collective Fund集体基金Commercial商业Commercial Bank 商业银行Commercial Mortgage Backed Security (CMBS)商业抵押作担保的证券Commercial Paper 商业票据Commission佣金Commission House 佣金行Commodity 商品Commodity Futures Trading Commission (CFTC)商品期货交易委员会Competitive Bid竞标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Conversion 转换Closing 收盘、交易结束Compound Annual Growth Rate (CAGR)复合年均增长率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 Equity股本成本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信贷、信用、贷项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Credit Card信用卡Credit Cliff信用悬崖Credit Crunch紧缩信贷Credit Risk信贷风险Credit Rating信用评级Credit Spread信贷息差Credit Union信用合作社Creditor债权人Critical Mass关键规模Cross交叉交易Cross Default 连带违约Cross Hedge交叉对冲Cross Holding交叉持股Crossover Fund交叉基金Crown Corporation国家企业Crown Jewels顶尖业务Crystallization结晶交易Cum Dividend附股息Cumulative Dividend累积股息Cumulative Voting累计投票Curb交易控制Curb Trading场外交易Currency货币Currency Forward货币远期Currency Futures货币期货Currency Option货币期权Currency Overlay货币管理外包Currency Swap货币掉期Current Account经常帐户Current Assets流动资产Current Liabilities流动负债Current Maturity现时年期Current Price现时价格Current Ratio流动比率Current Yield现时收益率Cushion Bond保收债券CUSIP Number美国证券库斯普号码Custodial Account保管帐户Custodian保管人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DJTA道琼斯交通平均指数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Debt Service Coverage Ratio 债务偿付比率Deep Discount Bond 高折扣债券Default 违约，未能履行合约Days Payable Outstanding (DPO)应付账款天数Days Sales Outstanding (DSO)应收账款天数Debt Equity Ratio 债务股本比Defensive Investment Strategy防御性投资策略Deferred Account 递延帐户Deferred Annuity 递延年金Deferred Income Tax 递延所得税Deferred Interest Bond 递延利息债券Deferred Revenue递延收入Defined Benefit Pension Plan养老金固定收益计划Defined Contribution Plan 养老金固定缴款计划Deflation通货萎缩Deleverage减债Delinquent拖欠债务Delisting摘牌、停止上市Delivery交割、交货Delivery Instrument 交割文件Delivery Month交割月份Delivery Price交割价格Delivery Versus Payment 付款交割Demand需求Demand Deposit 活期存款Demand Note即期票据Demerger分拆Demutualization 公司化、非共同化Denomination票面金额Dependency Ratio 瞻养比率Dependent受扶养人士Depository Receipt 存托凭证Depository Trust and Clearing Corporation (DTCC)存托及结算机构Depository Trust Company (DTC)存托公司Depreciated Cost 折余成本、已折旧成本Delivery Date 交割日期Deposit 存款、按金Depreciation 折旧、贬值Depression经济萧条Deregulation放宽管制Derivative衍生工具Devaluation贬值Development Stage发展阶段Diluted Earnings Per Share 摊薄后每股盈利Dilution摊薄、减损Dilutive Acquisition 减损盈利的收购项目Discharge in Bankruptcy 已解除债务的破产人Discount折扣、贴现Discount Bond贴现债券、折扣债券Discount Broker 折扣经纪人Discount Note 贴现票据、折扣票据Discount Window 贴现窗Discounted Cash Flow (DCF)贴现现金流Discretionary Account 委托帐户、全权管理帐户Discretionary Income 可自由支配收入Discretionary Order 全权委托指令Diseconomies of Scale 规模不经济Disinflation反通货膨胀Disposable Income 可支配收入Disposition财产转让Distressed Sale廉价急售Distressed Securities 证券减值Distribution派发、分配Distribution in Kind 派发实物Divergence偏离Diversification 多元化Diversified Common Stock Fund多元化普通股资金Divestiture 分拆、出售资产Discount Rate 贴现率、折让率Disinvestment 投资缩减Disintermediation 非中介化Dividend股息Dividend Policy 股息政策Dividend Reinvestment Plan 股息再投资计划Dividend Yield股息收益率Double Dipping双重收费Double Dip Recession 双谷经济衰退Double Taxing双重征税Dow Jones Industrial Average (DJIA)道琼斯工业平均指数Dow Jones Transportation Average (DJTA)道琼斯交通平均指数Dow Jones Utility Average (DJUA)道琼斯公用事业平均指数Dow Theory道氏理论Down Round估值较低的一次融资Down-and-In Option 股价下跌生效的期权Down-and-Out Option 股价下跌失效的期权Downgrade下调评级Downside负面发展的可能性Downside Risk负面风险Downsize缩小规模Downstream下游Downtick低价交易Downtick Volume 低价交易量Drag Along Rights 带领权Dragon Bond龙债券Dual Listing两地上市Dividend Discount Model (DDM)股息贴现模型Dividend Payout Ratio 股息支付率Due Diligence 尽职调查Dummy Director 挂名董事、名义董事Dummy Shareholder 名义股东Du Pont Analysis 杜邦分析Duopoly双头垄断Durables 耐用品Duration期限Dutch Auction 荷兰拍卖EV企业价值Earning Assets 盈利资产EBT税前盈利EPS 每股盈利EVA 经济增值EBITD扣除利息、税项及折旧前盈利EBITDA扣除利息、税项、折旧及摊销前盈利EBITDAR扣除利息、税项、折旧、摊销及重组成本前盈利Dumping [廉价]倾销Du Pont Identity 杜邦特性理论EBIT扣除利息及税项前盈利Earnings盈利Earnings Estimate 盈利预测Earnings Multiplier盈利倍数Earnings Surprises 盈利不符预测Earnings Yield盈利收益Earnout基于财务表现额外对价条款Ecommerce电子商贸Econometrics计量经济学Economics经济学Economies of Scale 规模经济Economies of Scope 范畴经济Economy经济体系Effective Duration 有效期限Effective Yield有效收益率Embedded Option 隐含期权Embedded Value隐含价值Emerging Market Fund 新兴市场基金Employee Contribution Plan 员工供款计划Efficiency Ratio 效益比例Elasticity 弹性Earnings Per Share (EPS)每股盈利Economic Value Added (EVA)经济增值Effective Tax Rate 有效税率Ending Inventory 期末库存Endowment捐赠Enterprise Value 企业价值Equilibrium均衡Equity Accounting 权益会计法Equity-Linked Note 股票关联票据Equity Financing 股票融资Equity Fund股票资金Equity Multiplier 股票倍数Equity Risk Premium 股票风险溢价Equity Unit Investment Trust股票单位信托Escrow Agreement 第三方保管协议Escrow第三方保管契约Eurobank欧洲银行Eurobond欧洲债券Euroclear欧洲债券结算系统Eurodollar欧洲美元European Option 欧洲式期权Even Lot整批?证券?Ex-Dividend除息、不带息Ex-Rights除权、不带新股认股权Ex-Warrant除证、不带认股权证Exceptional Item 特殊项目Excess Return 额外回报Exclusion Ratio 除外责任比率Exchange 交易所Equity 股票、股本Equity Carve-out 股票分拆上市EV/EBITDA 企业价值/EBITDA(企业倍数)Enterprise Multiple 企业倍数Exchange Distribution交易所分销Exchange Privilege转移特权Exchange Rate外汇率Exchange Traded Fund交易所指数基金Exchangeable Debt可交换债务Exchangeable Security可交换证券Exercise行使、执行Exit Strategy退出投资策略Expected Return预期回报率Expense Ratio开支比率Expiration Date到期日Export出口Extendable Bond可延长债券Extension Risk延长风险Extraordinary Item非经常项目Extrinsic Value外在价值FOMC公开市场委员会FTSE金融时报股票交易所指数FX外汇Facility信贷额度、资金设施Fairness Opinion公平意见Fed联储局Federal Funds联邦基金Federal Funds Rate联邦基金利率Federal Open Market Committee (FOMC)公开市场委员会Expense开支Face Value面值Fair Value公平价值Federal Reserve Bank 联邦储备银行Federal Reserve Board (FRB)联邦储备委员会Federal Reserve System (the Fed)联邦储备体系Fed Model联邦储备模型Fiduciary受托人Final Dividend最终股息Final Prospectus 公开说明书定稿Finance财务Financial Accounting 财务会计Financial AccountingStandards Board - (FASB)财务会计标准委员会Financial Asset金融资产Financial Engineering 金融资产重整Financial Intermediary 金融中介机构Financial Performance 财务表现Financial Planner财务规划Financial Supermarket 金融超级市场"First In, First Out (FIFO)先进先出Fiscal Agent财务代理Fiscal Policy财政政策Fiscal Year财务年度Fixed Annuity固定年金Fixed Asset固定资产Fixed Cost固定成本Fixed Income Security 固定收入证券Fixed Interest Rate (mortgage)固定利率(抵押)Flight to Quality 安全投资转移Flipper迅速换手投资者Float公开流通股票Floater无记名票据Floating Rate Note (FRN)浮息票据Floor最低额Floor Trader 出市代表、场内交易商Firm commitment 坚定承诺Fixed-Charge Coverage Ratio固定费用偿付比率Flotation发行、上市Flotation Cost发行成本Follow-on Offering后续发行Forbearance暂缓行使(债权人权利)Force Majeure不可抗力Forced Conversion强制转换Forecasting预测Foreign Bond国外债券Foreign Currency Effects外币效应Foreign Direct Investment(FDI)外国直接投资Forex外汇Fortune 500财富500Forward Contract远期合约Forward Integration前向整合Forward Looking Earnings预见性盈利Forward Market远期市场Forward Price远期价格Forward Rate远期利率Forward Rate Agreement(FRA)远期利率协议Forward Swap远期掉期Free Cash Flow自由现金流Free Cash Flow for the Firm(FCFF)企业自由现金流Free Cash Flow per Share每股自由现金流Fully Valued已充分反映实值Fundamental Analysis基本面分析Fund Manager基金经理Funded Debt长期债款、融资债务Funds From Operations(FFO)来自营运现金流Funds of Funds基金中的基金Fungibility可互换Fungibles可互换物品Future Rate Agreement (FRA)期货利率协议Future Value未来价值Futures期货Futures Contract 期货合约Futures Market 期货市场G-5五大工业国G-7七大工业国GAAP通用会计制度GDP国内生产总值GNP全民生产总值GPM生产毛利率Gain收益GDP Deflator GDP 平减数GDP GapGDP 差距Gearing本债比Gearing Ratio负债比率General Agreement of Tariffs and Trade (GATT)关税及贸易总协定General Depreciation System一般折旧制度General Ledger总分类账Generally Accepted Accounting Principles (GAAP)通用会计制度General Obligation Bond 一般义务债券Global Bond全球债券Global Investment Performance Standards (GIPS)全球投资表现标准Global Fund全球基金Global Macro Strategy 全球宏观策略Global Registered Share 全球注册股票Globalization全球一体化Going Concern 持续经营GDR 全球存托凭证Global Depository Receipt (GDR)全球存托凭证Going Concern Value 持续经营价值Going Public公开上市Golden Handcuffs 金手铐Golden Lifejacket 黄金救生衣Golden Parachute 黄金降落伞Golden Share黄金股Goodwill商誉Government Security 证券担保Gray Knight灰武士Greenfield Investment 全新投资项目Greenshoe Option 超额认股权Greenspan Put格林斯潘对策Gross Domestic Product (GDP)国内生产总值Gross National Product (GNP)全民生产总值Gross Processing Margin (GPM)生产毛利率Gross Sales总销售额Gross Spread总费率Group of Five (G-5)五大工业国Group of Seven (G-7)七大工业国Growth At A Reasonable Price (GARP)以合理价格增长Growth Fund增长基金Growth Rates增长率Growth Stock增长股票Guaranteed Stock 有担保股票Guarantor 担保人HSI恒生指数H-SharesH 股Hang Seng Index (HSI)恒生指数Hard Call Protection 强制买回保障Gross Income 毛收入Haircut 估值折扣Gray Market 灰市Hard Currency硬货币Hard Landing硬着陆Hard Loan硬通货贷款Hedge对冲Hedge Fund 对冲基金Herd Instinct羊群心理Heir承继人Hold持有Holding Company 控股公司Holding Period持有期Holding PeriodReturn/Yield持有期回报/收益率Horizontal Integration 横向整合Horizontal Merger 横向合并Horizontal Spread 水平价差Hostile Takeover 恶意收购House Call经纪公司催缴通知Household Expenses 家庭开支Hot Issue热门发行Hot Money热钱Hurdle Rate最低预期回报率Hybrid Security混合证券Hyperinflation 恶性通货膨胀IB (Investment Bank)投资银行IBES机构经纪人预测系统IPO首次公开上市IR投资者关系部IRR内部回报率Idle Funds游资、闲置资金Idle Time闲置时间Illiquid不能变现Immunization 利率变动风险防范IAS 国际会计标准Hedge Ratio 对冲比率Impaired Asset受损的资产Impaired Credit受损的信贷Implicit Cost隐含成本Implied Volatility (IV)隐含波动性Import进口In the Money到价Income收入Income Fund收益基金Income Statement 损益表Income Stock收益股票Income Tax所得税Indemnity赔偿Indenture契约Independent Auditor 独立审计师Index指数Index Fund指数基金Index Futures指数期货Index Option指数期权Indicator指标Industry行业Infrastructure基础设施Initial Margin 首期保证金Initial Public Offering (IPO)首次公开上市Insider内幕人士Insider Information 内幕消息Insider Trading内幕交易Installment Debt 分期偿还债务Institutional Brokers'Estimate System (IBES)机构经纪人预测系统Institutional Fund 机构基金Institutional Investor 机构投资者Insolvency资不抵债Intangible Asset 无形资产Inflection Point转捩点Interest 利息、权益Impairment (资本)损耗Indexing 指数化Interest Rate利率Interest Rate Ceiling 最高利率Interest Rate Parity 利率平价理论Interest Rate Swap 利率掉期Interim Dividend 中期股息Internal Audit内部审计Internal Growth Rate 内部增长率Internal Rate of Return (IRR)内部回报率International Bond 国际债券International Fund 国际基金Inventory库存、存货"Invest, Then Investigate"先投资，后调查Investing投资Investment投资Investment Bank 投资银行Investment Banker 投资银行家Investment Climate 投资环境Investment Company Act of 19401940年投资公司法Investment Grade 投资等级Intrinsic Value 内在价值Inventory Turnover 库存周转率Investment Advisor 投资顾问International Accounting Standards国际会计标准Investment Real Estate投资性房地产Investment Vehicle投资媒体Investor Relations投资者关系部Invisible Hand无形之手Invisible Supply可见供应IPO Lock-up首次公开上市锁定期、禁售期Issuer发行人Joint Account联合账户Joint Bond共同债券Joint Owned Property共同拥有财产Joint Stock Company股份公司Joint Venture合资企业、合资经营Jointly and Severally连带、共同Junior Security次级证券Junk Bond垃圾债券、高风险债券Just In Time及时生产LBO负债收购LIBOR伦敦银行同业拆放利率LIFO后进先出LLC有限责任公司LTM过去12个月Labor Intensive劳工密集Laissez Faire自由不干预理论Large-Cap高市值股票Last In First Out (LIFO)后进先出Last Twelve Months过去12个月Leakage涉漏消息Lease租赁Leaseback租回已出售财产Letter of Comfort告慰函、安慰函Letter of Credit信用证Letter of Indemnity赔偿保证书Letter of Intent意向书Leveraged Buyout (LBO)负债收购Leveraged Lease 融资租赁Leveraged Recapitalization 融资资本充实Liability 负债Life Insurance 人寿保险Limited Liability Company (LLC)有限责任公司Limited Partnership 有限合伙Line of Credit信贷额度、信贷限额Liquidated Damages 预定的违约金Liquidation清算、清理Liquidity Preference Theory 流动性偏好理论Liquidity Risk 流通风险Liquid Market高流通性市场Listed Security上市证券Loan贷款Loan Loss Provision 贷款损失准备金Loan Sharking高利贷Loan Syndication 贷款银团Loan to Value Ratio 贷款与价值比率Lock-up Agreement 锁定协议London Interbank Offer Rate (LIBOR)伦敦银行同业拆放利率Long Bond长期债券Long TermDebt/Capitalization 长期债务/总资本比率Long Term Debt长期债务Long Term Liabilities 长期负债Life Expectancy 预计寿命Liquidity 流通性、变现能力Long Term Assets 长期资产Lot交易单位、批Lump Sum Distribution 一次总付分配M1货币供应量1M2货币供应量2M3货币供应量3MTN中期票据Macroeconomics 宏观经济Majority Shareholder多数股东Management Buyin (MBI)保留管理层的收购项目Management Buyout (MBO)管理层收购项目Management Fee 管理费用Manager Universe (Benchmark)管理人基准比较Marginal Tax Rate 边际税率Marginal Utility边际效用Markdown减价、调低标价Market Arbitrage市场套利Market Cannibilization 互相争夺市场Market Capitalization 总市值Market Exposure 股市投资比率Market Outperform 表现超越大市Market Order市价订单Market Risk市场风险Market Risk Premium 市场风险溢价Market Segmentation 市场细分Market Sentiment 市场情绪Market Value Added (MVA)市场增值Marketable Securities 有价证券Market Value 市场价值Maturity 期限Margin Account 保证金、按金Mark to Market (MTM)以市值计价Market 市场Maturity Date到期日期Mean平均值Mechanical Investing 机械化投资Medium Term 中期Medium Term Note (MTN)中期票据Mega Cap 超高市值股票Member of Household 家庭成员Merchant Bank商人银行Merger合并Merger Arbitrage 合并套利Michigan Consumer Sentiment Index 密歇根消费者信心指数Micro Cap Stock 微型市值股票Microeconomics 微观经济Mid Cap Stock中等市值股票Minority Interest 少数权益Mirror Fund镜子基金Monetary Policy 货币政策Money Flow货币流量Money Flow Index (MFI)货币流量指数Money Laundering 洗黑钱Money Market货币市场Money Market Account 货币市场账户Money Market Fund 货币市场基金Monetize 套现、货币化Money 金钱、货币Maturity 期限Mezzanine Financing 夹层融资Money Supply 货币供应Money Zero Maturity (MZM)零期限货币Monopsony买方垄断Mortgage 房地产抵押Mortgage Backed Securities 以房地产抵押作担保的证券Mortgage Banker 房地产抵押银行家Multinational Corporation 跨国企业Multiple倍数Multiple Compression 倍数压缩Multiplier Effect 乘数效应Municipal Bond 市政债券Municipal Bond Fund 市政债券基金Municipal Convertible 市政可转换证券Mutual Fund 共同基金Mutual Fund Liquidity Ratio 共同基金流动率NASD国家证券经纪商协会Nasdaq纳斯达克市场、国家证券经纪商协会自动报价Nasdaq-NM纳斯达克全国市场NI净收入NOI营运净收入NPL不良贷款NPV净现值NYSE 纽约股票交易所NAV 资产净值NAVPS 每股资产净值Monopoly垄断、专利Nasdaq National Market Securities纳斯达克全国市场Natural Unemployment 自然失业Negative Carry负盈利Negative Covenant 负面契约Negative Goodwill 负商誉Negative Income Tax 负所得税Negative Pledge Clause 负抵押条款Negotiated Underwriting 经磋商协议的承销费用Net Debt净债务Net Domestic Product 国内生产净值Net Exports净出口值Net Income (NI)净收入Net Interest Margin 净息差Net Investment Income 净投资收入Net Liquid Assets 流通资产净值Net Loss净亏损、净损失Net Operating Income (NOI)营运净收入Net Operating Profit Less Adjusted Taxes (NOPLAT)税务调整净营运利润Net Present Value (NPV)净现值Net Proceeds 净收益Net Receivables应收账款净额Net Sales净销售额Net Tangible Assets 有形资产净值Net Worth净值New Economy 新经济Net Operating Profit After Tax (NOPAT)税后净营运利润Negotiable 可磋商修改的Net Asset Value (NAV)资产净值Net Asset Value per Share 每股资产净值NAV per Share 每股资产净值New York Stock Exchange纽约股票交易所Nikkei日经指数Nominal Interest Rate名义利率Nominal Value名义价值Nominal Yield名义收益率Non-Callable不可买回Non-Operating Asset非营运资产Non-Operating Cash Flows非营运现金流Non-Performing Asset不良资产Non-Performing Loan不良贷款Non-Profit Organization非牟利机构Non-Recourse Debt无追索权债务Non-Recourse Finance无追索权融资Nonrecurring Charge非经常开支Note票据NYSE Composite Index纽约股票交易所综合指数OECD经济合作及发展组织OPEC石油输出国组织、欧佩克OTC场外交易证券Obligor债务人Odd Lot零星股、散股Off Balance Sheet Financing资产负债表以外融资Offering Circular发行说明书Offering Memorandum发行备忘录Offshore境外Oligopoly寡头垄断Oligopsony卖方寡头垄断Online Banking网上银行Open End Credit开放性信贷Open-End Fund开放性基金Operating Cash Flow (OCF)营运现金流Operating Expenses营运开支Operating Income营运收入Operating Lease营运租赁Operating Leverage营运贡杆Operating Margin营运利润率Opportunity Cost机会成本Option期权Organic Growth内部增长Organization of Petroleum Exporting Countries (OPEC)石油输出国组织、欧佩克Other Current Assets其他流动资产Other Current Liabilities其他流动负债Other Long Term Liabilities其他长期负债Out of Pocket Expenses实付开支Outperform表现超越大市Outside Director外部董事Outsourcing外包Overallotment超额配股权Overcapitalization资金过剩Overcollateralization增加抵押通知Overdraft透支Overhang积压待发股票、悬货Overhead间接成本Overnight Index Swap隔夜指数掉期Overnight Rate隔夜利率Oversold超卖Oversubscribed超额认购Over-The-Counter (OTC)场外交易证券Out of the Money未到价P/E Ratio市盈率Operating Ratio营运比率PP&E地产、厂房及设备PV现值Paid in Capital实收资本Paid-Up Capital 已缴资本Panic Buying恐慌性买入Panic Selling恐慌性出售Pari Passu同等权利Paris Club巴黎俱乐部Parity平价Parity Bond等值债券Par Value票面值Passive Investing?被动投资Patent专利权Paydown部分还款Paydown Factor 部分还款系数Paying Agent付款代理人Payment Date付款日期Payment in Kind实物支付Payment in Kind Bond (PIK)实物支付债券Payout Ratio派息比率PEGY Ratio市盈率与增长及股息比率Pegged exchange rate 联系汇率Perfect Competition 完全竞争Par 等值Payback Period 投资回收期PEG Ratio 市盈率与增长比率PCE 个人消费开支Performance Shares 表现股票Perpetual Bond永久债券Perpetuity永久年金Personal Finance 个人理财Personal Income 个人收入Petty Cash零用现金、小额出纳金Phantom Stock影子股票Portfolio投资组合Portfolio Income 投资组合收入Portfolio Insurance 投资组合保险Portfolio Manager 投资组合经理Portfolio Management 投资组合管理Position投资持有量Positive Volume Index (PVI)正交易量指数Post-Money Valuation 交易后估值Power of Attorney 授权书Pre-Market Trading 开市前交易Pre-Money Valuation 交易前估值Precious Metal贵重金属Preemptive Right 优先权Preferred Stock优先股Premium Bond溢价债券Prepackaged Bankruptcy 预先包装的破产Prepayment Risk 预付风险Present Value现值Press Release新闻稿Price Discovery 价格发现Prepayment 预付Price-Earnings Ratio 市盈率Power Ratio 能量比率Premium 溢价Price-Earnings Relative 相对市盈率比率PEGY Ratio市盈率与增长及股息比率Price-To-Book Ratio股价与账面价值比率Price-To-Cash-Flow Ratio 股价与现金流比率Price-To-Sales Ratio股价与销售额比率Price Risk价格风险Price Target价格目标Pricing Power定价能力Primary Market 初级市场Prime Rate最优惠利率Private Banking 私人银行Private Company 私人公司Private Equity 私人股本"Private Investment, Public Equity (PIPE)"私人投资公开股票Private Placement 私募Privatization民营化Pro Bono以公共福利为目的Pro Forma 备考、模拟Price Elasticity of Demand 需求的价格弹性Principal 本金、[企业]主要负责人、[交易]当事人PEG Ratio 市盈率与增长比率Pro Forma Earnings备考盈利Pro Rata按比例Producer Price Index (PPI)生产价格指数Productivity生产力Profit利润Profit Center利润中心Profit Margin利润率Profit Sharing Plan利润分成计划Profit Taking获利抛售Profit Warning利润预警Progressive Tax累进税Project Finance项目融资Promissory Note本票Property财产Property Tax财产税Proportional Tax比例税Proprietary Trading自由资金交易Prospectus公开说明书Protectionism保护主义Provisional Call Feature有条件买回条款Proxy代理委托书Public公开资产Public Company上市公司Public Offering Price (POP)公开发行价值Purchase Acquisition购股接管Purchasing Power购买力Pure Play单一业务Put出售权Put Bond可卖回债券Put-Call Parity买入-出售价差Put-Call Ratio买入-出售比率Put Warrant 出售认股权证Q1, Q2, Q3, Q4季度(第一季度、第二季度、第三季度、第四季QIB 合资格机构投资者Qualified Institutional Buyer (QIB)合资格机构投资者Qualitative Analysis 定性分析Quality of Earnings 盈利质量Quantitative Analysis 定量分析Quarter (Q1, Q2, Q3, Q4)季度(第一季度、第二季度、第三季度、第四季Quick Assets速动资产Quick Ratio速动比率Quiet Filing 安静申请Quiet Period静止期Quorum法定人数Quota 配额、限额R&D研究开发ROC变动率R/E 保留盈余REIT 房地产投资信托ROA 资产回报率ROCE 已动用资本回报率ROI投资回报率Rally价格回升Range价格波幅Rate of Change (ROC)变动率Rating Agency评级机构Rationalization优化改组Real Asset实际资产Real Estate房地产Real Estate Agent 房地产代理Real Interest Rate 实际利率Real Rate of Return 实际回报率Realized Loss实现损失Realized Profit实现利润Recapitalization资本结构调整Receivable Turnover Ratio 应收账款周转率Recession 经济衰退Record Date记录日Red Chip红筹公司Red Herring红头招股书、公开说明书初稿Redemption赎回Reference Rate 参考比率ROIC 投资资金回报率Rating 评级Real Estate Investment Trust (REIT)房地产投资信托ROCE 已动用资本回报率ROE 股本回报率Reflation通货复涨、通货在膨胀Refunding债券换新Regional Stock Exchange 地区股票交易所Registered Investment Advisor (RIA)注册投资顾问Registration Right 注册权Regressive Tax累退税Regulated Investment Company (RIC)受监管投资公司Regulation A条例A Regulation D条例D Regulation G条例G Regulation M条例M Regulation Q条例Q Regulation T条例T Regulation U条例U Reinsurance再保险Reinvestment再投资Reinvestment Rate 再投资率Reinvestment Risk 再投资风险Relative Strength 相对实力Reorganization企业重组Repatriation资金汇回本国Repayment偿还债务Replacement Cost重置成本Required Rate Of Return 要求回报率Required Reserves 要求储备金Research and Development (R&D)研究及开发Restricted Stock 有限制股票Restructuring业务重组Retail Banking 零售银行Retail Investor 零售投资者Refinance 再融资Regulation FD (Reg FD)条例FDReturn回报率Return of Capital 资本回报率Return On Assets (ROA)资产回报率Return On Capital Gains 资本收益回报率Return On Investment (ROI)投资回报率Return On Sales (ROS)销售回报率Revolving Credit 循环信贷Right 购股权Reversed takeover 反向收购Return On Investment Capital (ROIC)投资资金回报率Return On Revenue (ROR)收入回报率Revenue 总收入Return On Equity (ROE)股本回报率Return On Net Assets (RONA)净资产回报率Retained Earnings 保留盈余Return On Capital Employed (ROCE)已动用资本回报率。

高盛英汉财经词典1. A股市场（A Share Market）A股市场是指中华人民共和国内地上市公司的股票市场，也被称为“内地市场”或“内地股市”。

A 股市场是中国股票市场的核心和基础，由上交所和深交所两个主要交易所运营。

2. Bull Market（牛市）牛市是指股票市场价格持续上涨的行情。

投资者普遍对牛市感到乐观，因为他们可以赚到更多的利润。

3. Bear Market（熊市）熊市是指股票市场价格持续下跌的行情。

在熊市中，投资者普遍感到担忧，因为股票价值下跌的趋势可能导致损失。

4. Bullion（金条）金条是一种以实体黄金形式存在的贵金属产品。

它通常以统一的重量和纯度出售，可以作为投资商品或珠宝制作原料。

5. Call Option（认购期权）认购期权是一种金融合约，授予买方在未来某个时间以特定价格购买一定数量的标的资产的权利。

买方支付一笔权利金给期权的卖方。

6. Central Bank（中央银行）中央银行是一个国家的货币政策机构，负责制定和执行货币政策，监管金融机构，并维护金融稳定。

7. CPI（Consumer Price Index，消费者价格指数）CPI衡量了一篮子消费品和服务的价格变动。

它通常被用作衡量通货膨胀水平的指标，因为较高的CPI可能意味着通货膨胀。

8. Dividend（股息）股息是公司向股东分配利润的方式之一。

它通常以现金或额外股票的形式支付给持有公司股票的股东。

9. Exchange Rate（汇率）汇率是一种国家货币与另一种货币的兑换比率。

汇率的波动可以对国际贸易和投资产生重要影响。

10. Futures（期货）期货合约是一种标准化合约，其中卖方同意在未来某个时间交付一定数量的商品或金融资产，而买方同意以协商的价格购买这些资产。

11. GDP（Gross Domestic Product，国内生产总值）GDP是一个国家或地区在一定时间内生产的所有最终商品和服务的总值。

《高盛财经词典》汉英对照A中文术语英文术语英文解释安静申请Quiet Filing The name given to an IPO filing where important details areintentionally excluded. Sent to the SEC in order to begin the processof issuing a new security, these details must be submitted throughamendments. This form of filing generally takes longer than theconventional methods.安全投资转移Flight to Quality When investors move their capital to the safest possible investmentvehicle. It is usually caused by uncertainty in the financial markets. 按比例Pro Rata Used to describe a proportionate allocation.B中文术语英文术语英文解释巴黎俱乐部Paris Club A monthly meeting, taking place in Paris, between the creditors of19 countries for the purpose of discussing debt issues. Among otherthings, the Paris Club addresses the issue of coordinated debt relieffor developing countries that cannot service their debt.白皮书White Paper An informational document issued by companies trying to promoteor highlight the significance of a planned product or service白武士White Knight A company that makes a friendly takeover offer for the control of atarget company that is being faced with a hostile takeover from aseparate party.白象White Elephant Any investment that nobody wants because it is a money loser.半可变因素Semi-Variable Cost A cost composed of a mixture of fixed and variable components.Costs are fixed for a set level of production or consumption,becoming variable after the level is exceeded.半年Semi-annual An event that occurs twice in a calendar year.保管人Custodian A financial institution that has the legal responsibility for acustomer's securities. This implies management as well assafekeeping.保管帐户Custodial Account 1. An account created at a bank, brokerage firm or mutual fundcompany that is managed by an adult for a minor that is under theage of 18 to 21 (depending on state legislation).保护主义Protectionism Actions taken by a government to prevent imports from destroyingdomestic producers.保荐人Sponsor 1.In the context of mutuals, an underwriting company thatoffers shares in its mutual funds.2.In the context of stocks, an influential investor who createsdemand for a security because of their positive outlook on it.保留管理层的收购项目Management Buyin(MBI)When a group of investors outside of a company purchase acontrolling block of shares and keep the existing management.保留盈余R/E The percentage of net earnings not paid out in dividends, butretained by the company to be reinvested in its core business or topay debt. It is recorded under shareholders equity on the balancesheet.Calculated by adding net income to (or subtracting any net lossesfrom) beginning retained earnings and subtracting any dividendspaid to shareholders.保留盈余Retained Earnings The percentage of net earnings not paid out in dividends, butretained by the company to be reinvested in its core business or topay debt. It is recorded under shareholders equity on the balancesheet.保收债券Cushion Bond A type of callable bond that sells at a premium because the issuedcoupon payments are above market interest rates保证金、按金Margin Account 1.The use of borrowed money to purchase securities, referredto as "buying on margin."2.The amount of equity contributed by a customer as apercentage of the current market value of the securities heldin a margin account.3.In a general business context, margin refers to thedifference between selling price and the cost of goods sold. 贝塔系数Beta (Coefficient) The measure of systematic risk of a security. Beta (or betacoefficient) is a means of measuring the volatility of a security orportfolio of securities in comparison with the market as a whole.备考、模拟Pro Forma A latin term that translates into "for the sake of form." In theinvesting world, the term describes a method of calculating financialresults in order to emphasize either current or projected figures.备考盈利Pro Forma Earnings Earnings that are derived by pro forma rather than standard GAAPmethods.背对背贷款Back-to-Back Loan A loan where two companies in different countries borrow offsettingamounts in each other's currency. The purpose of this transaction isto hedge against currency fluctuations.被动投资Passive Investing? An investment strategy involving limited ongoing buying andselling actions. Passive investors will purchase investments with theintention of long-term appreciation and limited maintenance.倍数Multiple Another term for the price/earnings ratio, which is calculated bydividing a stock's current price by the company's current annualearnings per share.倍数压缩Multiple Compression Arises when a stock trades at a certain multiple and, while earningsmay be good, the stock price doesn't move or sometimes goes down.The result is that the multiple is reduced even though nothing is fundamentally wrong with the company. The valuation has been called into question and the multiple that you are willing to pay for that stock is the only thing different.本金、[企业]主要负责人、[交易]当事人Principal 1.The amount borrowed or the amount still owed on a loan,separate from interest.2.The original amount invested, separate from earnings.3.The face value of a bond.4.The owner of a private company.5.The main party to a transaction, acting as either a buyer orseller for his/her own account and risk.本年迄今YTD The period beginning January 1st of the current year up until today'sdate本年迄今Year To Date (YTD) The period beginning January 1st of the current year up until today'sdate本票Promissory Note A written, dated, and signed two-party instrument containing anunconditional promise by the maker to pay a definite sum of moneyto a payee on demand or at a specified future date.本债比Gearing This is the ratio of long-term funds with fixed interest that makes upa firm's capital.比例税Proportional Tax An income tax that takes the same percentage of income fromeveryone regardless of how much (or little) an individual earns.必付合约Take or Pay A provision, written into a contract, whereby one party has theobligation of either taking delivery of goods or paying a specifiedamount.避风港Safe Harbor 1. A legal provision to reduce or eliminate liability as long asgood faith is demonstrated.2. A form of shark repellant where a target company acquiresa business that is so poorly regulated that the target itself isless attractive. In effect, this gives the target company a"safe harbor."3.An accounting method that avoids legal or tax regulationsand allows for a simpler (usually) method of determining atax consequence than is available following the preciselanguage of the tax code.避税乐园Tax Haven A country that offers individuals and businesses little or no taxliability.边际税率Marginal Tax Rate The amount of tax paid on an additional dollar of income. Asincome rises, so does the tax rate.边际效用Marginal Utility The additional satisfaction obtained by a consumer from consumingone more unit of a good or service.贬值Devaluation Lowering the value of a country's currency compared to the value ofa commodity or to the value of another country's currency.变动率ROC One of two principal clearing houses for securities traded in the Euromarkets. 变动率Rate of Change (ROC) The speed at which a variable changes over a specific period of time. 标准差 Standard Deviation1. A measure of the dispersion of a set of data from its mean.The more spread apart the data is, the higher the deviation.2. In finance, standard deviation is applied to the annual rateof return of an investment to measure the investment'svolatility (risk). 标准普尔 S&P (Standard And Poor's) A company that rates stocks and corporate and municipal bondsaccording to risk profiles. Additionally, Standard and Poor'sproduces and tracks the S&P indexes, and publishes a variety offinancial and investment reports.标准普尔 S&P A company that rates stocks and corporate and municipal bondsaccording to risk profiles. Additionally, Standard and Poor'sproduces and tracks the S&P indexes, and publishes a variety offinancial and investment reports.标准普尔500 S&P500 An index consisting of 500 stocks chosen for market size, liquidity,and industry group representation. It is a market-value weightedindex, with each stock's weight in the index proportionate to itsmarket value表现超越大市 Market Outperform An analyst recommendation meaning a stock is expected to doslightly better than the market return.表现超越大市 Outperform An analyst recommendation meaning a stock is expected to doslightly better than the market return.表现股票 Performance Shares Shares of company stock that are given to managers only if certainperformance criteria is met.表现落后大市 Underperform An analyst recommendation that means a stock is expected to doslightly worse than the market return波动性 Volatility 1. In general, volatility is a statistical measure of the tendencyof a market or security to rise or fall sharply within a shortperiod of time. Volatility is typically calculated by usingvariance or annualized standard deviation of the price or return.2. Volatility is a variable that appears in option pricingformulas. In the option pricing formula, it denotes theextent to which the the return of the underlying asset willfluctuate between now and the expiration of the option.表现最佳承销商 Bulge Bracket The group of firms in an underwriting syndicate who sold the largestamount of the issue.补偿买进 Buy-In When an investor is forced to repurchase shares because the sellerdid not deliver the securities in a timely fashion, or did not deliverthem at all.不可抗力 Force Majeure Literally translated as "great force," this clause is included incontracts to remove liability for unforeseen events restrictingparticipants from fulfilling obligations.不可买回 Non-Callable Securities that cannot be called by the issuer prior to maturity.不良贷款 Bad Debt A debt which is not collectable and therefore worthless to thecreditor.不良贷款NPL Loans that are in default or close to being in default. 不良资产Non-Performing Asset Any asset that is not effectively producing income. 不良贷款Non-Performing Loan Loans that are in default or close to being in default. 不能变现Illiquid An asset or security that cannot be converted into cash very quickly (or near prevailing market prices). 部分还款Paydown The process of repaying a portion of an outstanding loan balance.C中文术语英文术语 英文解释 CEDEL CEDEL A zero-coupon bond issued by a corporation, it can be converted into that corporation's common stock at a certain price. 财产转让Disposition Getting rid of an asset or security through a direct sale or some other method. 财产Property A legally owned possession or real estate. 财产税Property Tax A tax assessed on real estate by the local government. The tax is usually based on the value of property (including the land) you own. 财富500Fortune 500 An annual list of the 500 largest companies in the United States. The list is compiled using the most recent figures for revenue. 财富效应 The Wealth Effect The "wealth effect" refers to the propensity of people to spend moreif they have more assets. The premise is that when the value ofequities rises, so does our wealth and disposable income. Therefore, we feel more comfortable about spending.财富增值指数 Wealth Added Index (WAI) Designed by the Steward Stern & Co. consulting firm, this indexmeasures wealth intuitively as returns exceeding shareholder's costof capital.财富效应Wealth Effect The "wealth effect" refers to the propensity of people to spend moreif they have more assets. The premise is that when the value ofequities rises, so does our wealth and disposable income. Therefore,we feel more comfortable about spending. 财富管理 Wealth Management A professional service which is the combination offinancial/investment advice, accounting/tax services, andlegal/estate planning for one fee.财务Finance The science that describes the management of money, banking,credit, investments, and assets. 财务会计 Financial Accounting Reporting of the financial position and performance of a firmthrough financial statements issued to external users on a periodicbasis.财务会计标准委员会 Financial Accounting Standards Board - (FASB) Designated as the organization for establishing standards offinancial accounting and reporting. FASB standards govern thepreparation of financial reports and are recognized by the SEC. 财务表现Financial Performance A company's ability to generate new resources, from day-to-day operations, over a given period of time. 财务规划Financial Planner An investment professional who assists individuals put together a financial plan and coordinate various financial activities. 财务代理Fiscal Agent An organization, such as a bank or trust company, that takes responsibility for the fiscal duties of an unrelated party. 财务年度Fiscal Year Any 12-month period that a company uses for accounting purposes. 财政政策 Fiscal Policy Government spending policies that influence macroeconomicconditions. These policies affect tax rates, interest rates, andgovernment spending, in an effort to control the economy.CAMELS 评级制度 CAMELS Rating System An international bank-rating system with which bank supervisoryauthorities rate institutions according to six factors. The six areasexamined are represented by the acronym "CAMELS."参考比率 Reference Rate The underlying index or rate upon which a floating-rate security isbased.残值 Salvage Value The estimated value that an asset will realize upon its sale at the endof its useful life.长城 Chinese Wall A slang term for the division within a brokerage firm that preventsinsider information from being handed out by corporate advisers toinvestment traders.长期债款、融资债务 Funded Debt A long term debt that matures after more than one year.长期债券 Long Bond A bond that matures in more than 10 years. When people refer to"the long bond," this typically is the 30-year U.S. treasury.长期资产 Long Term Assets1. Reported on the balance sheet, it's the value of a company'sproperty, equipment, and other capital assets, lessdepreciation.2. A stock, bond, or other asset that you plan on holding inyour portfolio for a lengthy period of time. 长期债务/总资本比率 Long Term Debt/Capitalization A ratio indicating the financial leverage of a firm. It is calculated by taking a company's long term debt and dividing by the capitalavailable (the sum of long term debt, preferred stock, andstockholders' equity).长期债务 Long Term Debt A ratio indicating the financial leverage of a firm. It is calculated bytaking a company's long term debt and dividing by the capitalavailable (the sum of long term debt, preferred stock, andstockholders' equity).长期负债 Long Term Liabilities Recorded on the balance sheet, a company's liabilities for leases,bond repayments, and other items due in more than one year.偿付比率Solvency Ratio One of many ratios used to gauge a company's ability to meetlong-term obligations.偿付能力、资力Solvency The ability of a corporation to meet both its long-term fixedexpenses and to have adequate money for long-term expansion andgrowth.偿还债务Repayment 1.The payment of a debt obligation prior to its due date.2.The excess payment over a scheduled debt repaymentamount.偿债基金Sinking Fund A means of repaying funds advanced through a bond issue. Theissuer makes periodic payments to a trustee, who retires part of theissue by purchasing the bonds in the open market.场外交易Curb Trading Trading that occurs outside of general market regulations,commonly through computers or telephones after the officialexchanges have closed.场外交易证券OTC A security which is not traded on an exchange, usually due to aninability to meet listing requirements. For such securities,brokers/dealers negotiate directly with one another over computernetworks and by phone. The NASD carefully monitors theiractivities.场外交易证券Over-The-Counter(OTC) A security which is not traded on an exchange, usually due to an inability to meet listing requirements. For such securities, brokers/dealers negotiate directly with one another over computer networks and by phone. The NASD carefully monitors their activities.超额认股权Greenshoe Option An option that allows the underwriting of an IPO to sell additionalshares to the public if the demand is high.超额配股权Overallotment Selling more securities than are available in an IPO.超额认购Oversubscribed When the demand for a new issue of securities (IPO) exceeds thenumber of shares issued.超高市值股票Mega Cap Companies having a market capitalization greater than $200 billion. 超卖Oversold A technical analysis term for a market in which the volume ofselling that has occurred is greater than the fundamentals justify.成本基础Cost Basis The purchase price after commissions or other expenses. Cost basisis used to calculate capital gains or losses when the security iseventually sold.成本协同效益Cost Synergy In the context of mergers, cost synergy is the savings in operatingcosts expected after two companies, who compliment each other'sstrengths, join.承销价差Underwriting Spread The spread between the amount received by underwriters from thepublic offering price and the amount underwriters pay to the issuingcompany for the securities承销团Syndicate A group of bankers, insurers, etcetera, who work together on a largeproject.承销团 Underwriting 1. The process by which investment bankers raise investmentcapital from investors on behalf of corporations andgovernments that are issuing securities (both equity anddebt).2. The process of issuing insurance policies 乘数效应 Multiplier Effect The expansion of a country's money supply that results from thecollective of member banks being able to lend more money thanthey take in.承继人 Heir A person who inherits some or all of the estate of a recentlydeceased person. The legal successor is usually selected becausethey are related to the deceased by a direct bloodline or have beendesignated in a will or by a legal authority.持续经营 Going Concern A term for a company that has the resources needed in order tocontinue to operate. If a company is not a going concern, it meansthe company has gone bankrupt. 持续经营价值Going Concern Value The value of a company's ability to generate earnings from tangible and intangible assets. 持有Hold An analyst recommendation to neither buy nor sell a security. 持有量不足 Underweight A term describing an investment position that does not hold asufficient amount of securities to satisfy the accepted benchmark ofthe portfolio's asset allocation strategy.持有期 Holding Period The time (or expected time) that an asset will be held for.持有期回报/收益率 Holding Period Return/Yield The total return received from holding an asset. Calculated asincome plus price appreciation during a specified time period,divided by the cost of the investment.重置成本 Replacement Cost The price that will have to be paid to replace an existing asset with asimilar asset.出口 Export In reference to international trade, these are goods shipped from onecountry from another.出市代表、场内交易商 Floor Trader An exchange member who executes transactions from the floor of the exchange exclusively for their own account.出售权 Put 1. An option contract giving the owner the right, but not theobligation, to sell a specified amount of an underlyingsecurity at a specified price within a specified time.2. The act of exercising a put option.出售认股权证 Put Warrant A warrant that gives the holder the right to sell the underlying sharefor an agreed price, on or before a specified date.出账、销账 Charge Off 1. A debt that is deemed uncollectable and written off. Alsoknown as a bad debt.2. A one time expense incurred by a company that negativelyaffects earnings.初级市场 Primary Market The market in which investors have the first opportunity to buy anewly issued security.除权、不带新股认股权Ex-RightsThe period when a new purchaser of stock is not entitled to participate in the recently declared rights offering. 除外责任比率 Exclusion Ratio The portion of the return on investments that is income tax exempt.It represents a payback of initial investments rather than capitalgains.除息、不带息 Ex-Dividend The trading of shares when a declared dividend belongs to the seller rather than the buyer.除证、不带认股权证 Ex-WarrantThe trading of shares when a warrant has been declared, but notdistributed. 创业基金 Venture Capital Fund Venture capital funds pool and manage money from investorsseeking private equity stakes in small and medium-size enterpriseswith strong growth potential. 创业基金投资者 Venture Capitalist An investor who provides capital to either start-up ventures orsupport small companies who wish to expand but do not have accessto public funding.创业项目 Venture Generally refers to a risky start-up or enterprise company.创业资本 Venture Capital Money and resources made available to startup firms and smallbusinesses with exceptional growth potential.纯价格 Clean Price The price quoted for a bond excluding accrued interest.次级股票 Secondary Stock A stock that is considered more risky than blue chips because it hasa smaller market capitalization.次级证券 Junior Security A security that ranks below others in regards to claim on assets andincome.从属债务 Subordinated Debt A loan (or security) that ranks below other loans (or securities) withregard to claims on assets or earnings.存款证 CDA savings certificate entitling the bearer to receive interest. A CDbears a maturity date, a specified interest rate, and can be issued inany denomination. CDs are generally issued by commercial banks. 存款证 Certificate Of Deposit (CD) A savings certificate entitling the bearer to receive interest. A CDbears a maturity date, a specified interest rate, and can be issued inany denomination. CDs are generally issued by commercial banks.存款、按金 Deposit 1. A transaction involving a transfer of funds to another partyfor safekeeping.2. A portion of funds that is used as security or collateral forthe delivery of a good. 存托公司 Depository Trust Company (DTC) One of the world's largest securities depositories, it holds in excessof $10 trillion worth of securities in custody. The DTC acts like aclearing house to settle trades in corporate and municipal securities.存托及结算机构 Depository Trust and Clearing Corporation (DTCC) Established in 1999, the DTCC is a holding company consisting of 5clearing corporations and 1 depository, making it the world's largestfinancial services corporation dealing in post trade transactions.存托凭证Depository Receipt A negotiable financial instrument issued by a bank to represents aforeign company's publicly traded securities. The depository receipttrades on a local stock exchange.D中文术语英文术语 英文解释 大宗交易Block Trade The sale or purchase of a large quantity of securities. 呆账准备金Allowance For Doubtful Accounts An estimation made by companies and documented on their balance sheet for receivables that might go uncollected. 代理人Agent An organization, such as a bank or trust company, that takes responsibility for the fiscal duties of an unrelated party. 代理委托书 Proxy A formal document signed by a shareholder to authorize anothershareholder, or commonly the company's management, to vote theholder's shares at the annual meeting.代理问题 Agency Problem When conflicts of interest rise between creditors, shareholders, andmanagement, because of differing goals.贷款 LoanWhen a lender gives money or property to a borrower, and theborrower agrees to return the property or repay the borrowed moneyalong with interest, at a predetermined date in the future. 贷款损失准备金Loan Loss Provision An expense set aside as an allowance for bad loans (customer defaults, or terms of a loan have to be renegotiated, etc). 贷款银团Loan Syndication The process of involving numerous different lenders in providing various portions of a loan. 贷款与价值比率Loan to Value Ratio A lending risk ratio calculated by dividing the total amount for the mortgage or loan by the appraised value of the property. 带领权 Drag Along Rights A right that enables a majority shareholder to force a minorityshareholder to join in the sale of a company. The majority ownerdoing the dragging must give the minority share holder the sameprice, terms, and conditions as any other seller. 担保人 Guarantor A person that guarantees to pay for someone else's debt if theydefault on their loan obligation.单纯期权 Vanilla Option An normal option with no special or unusual features.单位数量，整份股 Board Lot A term used when describing a standard number of shares in tradingstocks, usually 100.单位信托 Unit Trust (UT) An un-incorporated mutual fund structure that allows funds to holdassets and pass through profits to the individual owners, rather thanreinvest profits back into the fund.单一业务 Pure Play A company devoted to one line of business, or a company whosestock price is highly correlated with the fortunes of a specificinvesting theme or strategy.到价 At the MoneyAn option is at-the-money if the strike price of the option equals themarket price of the underlying security.到价 In the Money For a call option, in-the-money is when the option's strike price isbelow the market price of the underlying stock. For a put option,in-the-money is when the strike price is above the market price ofthe underlying stock. 到期日 Expiration Date The day on which an options or futures contract is no longer validand, therefore, ceases to exist.到期日期 Maturity Date The date on which a bond's principal or other liability investment isrepaid to the investor and interest payments stop. 到期收益率 YTMThe rate of return anticipated on a bond if it is held until thematurity date. YTM is considered a long term bond yield expressedas an annual rate.The calculation takes into account the current market price, parvalue, coupon interest rate, and time to maturity. It is also assumedthat all coupons are reinvested at the same rate. Sometimes this isreferred to as a bond's "yield" for short. 到期收益率 Yield To Maturity (YTM) The rate of return anticipated on a bond if it is held until thematurity date. YTM is considered a long term bond yield expressedas an annual rate.The calculation takes into account the current market price, parvalue, coupon interest rate, and time to maturity. It is also assumedthat all coupons are reinvested at the same rate. Sometimes this isreferred to as a bond's "yield" for short.道琼斯工业平均指数 DJIAThe Dow Jones Industrial Average is a price-weighted average of 30significant stocks traded on the New York Stock Exchange and theNasdaq. The DJIA was invented by Charles Dow back in 1896. 道琼斯工业平均指数 Dow Jones Industrial Average (DJIA) The Dow Jones Industrial Average is a price-weighted average of 30significant stocks traded on the New York Stock Exchange and theNasdaq. The DJIA was invented by Charles Dow back in 1896.道琼斯公用事业平均指数 DJUAThe Dow Jones Utility Average is a price-weighted average of 15 utility stocks traded in the United States. The DJUA was startedback in 1929.道琼斯公用事业平均指数 Dow Jones Utility Average (DJUA) The Dow Jones Utility Average is a price-weighted average of 15 utility stocks traded in the United States. The DJUA was started back in 1929.道琼斯交通平均指数 DJTA The Dow Jones Transportation Average is a price-weighted averageof 20 transportation stocks traded in the United States. The averagewas started back in 1884.道琼斯交通平均指数 Dow Jones Transportation Average (DJTA) The Dow Jones Transportation Average is a price-weighted averageof 20 transportation stocks traded in the United States. The averagewas started back in 1884.道氏理论 Dow Theory A theory which says the market is in an upward trend if one of itsaverages (industrial or transportation) advances above a previousimportant high, it is accompanied or followed by a similar advance。

财经类词汇（R）发布者：admin发布时间：2008-6-19 20:00:53 阅读：14次【字体：大中小］raider [takeover] 狙击手〔收购〕raisi ng of loa ns 筹集借款rally 止跌回升；反弹ranking liabilities 认可负债rapid collapse 急泻"rat acco un t" practice “老鼠仓”买卖"rat trad ing" “老鼠仓”买卖；“老鼠仓”活动rate 率；禾U率；汇率；价格rate of cha nge 变动率rate of charge 课税率；收费率rate of contribution供款率rate of depreciati on 折旧率rate of disco unt 贴现率；折扣率；扣减率rate of estate duty 遗产税率rate of ex gratia compe nsati on 特惠补偿率rate of excha nge 汇率rate of in crease 上涨率；增幅rate of in terest 利率rate of redisco unt 再贴现率rate of return 回报率；收益率；报酬率rate of tax 税率rate per annum 年率rate per cent per annum 年息百分率rate per diem 日率rate per men sem 月率双击自动滚屏rate quotati on system 汇率报价制度rateable value above the cut-off point rateable value rent差饷估值租金ratepayer 差饷缴纳人 rates 差饷 rates payable 须缴差饷 rates percentage charge 差饷征收率 rates receipt 差饷收据 rates relief 差饷宽减 Rates Relief Scheme 差饷宽减计划 Rating Advisor 差饷估价顾问 rating agency评级机构Rating and Valuation Department差饷物业估价署rating assessment 差饷估价 rating system 差饷系统 rating valuation list差饷估价册ratio of advances and loans to deposits 垫款与贷款对存款的比率 reactivation of quoted shell company上市空壳公司恢复业务readjustment 重新调整 ready market price 现有市场价格real account 真实账户；实账户 real estate 不动产；房地产 real gross domestic product 实质本地生产总值 real growth 实质增长 real income 实际收入 real increase 实际增长 real property不动产；房地产real value 实际价值 real wage 实际工资rateable value 应课差饷租值应课差饷租值在限额以上realization 变现；变产realized value 变现价值real-time delivery versus paymentReal-Time Gross Settlement System [RTGS System] 实时支付结算系统 real-time payment versus payment 实时汇款同时交收 realty 不动产；房地产 reasonable expenses 合理费用 reassessment 重新评税；重新评定 rebate 回佣；回扣；退款 rebate of interest 利息回扣 rebound 回升；反弹 rebound in prices 价格回升rebound strongly 大力反弹 rebuilding allowance 重建免税额 receipt 收入；收据 receipt for duty and interest 税款及利息收据Receipted Demand Note 经加盖机印证明税款收讫的缴税通知书 receipts and payments account收支账户receivables 应收款项 receiver 接管人；破产管理人receivership 接管；接管权 receiving bank 受理银行 receiving order 接管令 reciprocal basis 互惠原则 reciprocal duty互惠关税reciprocity 互惠措施；互惠条件 recision of contract 撤销合约 recognizance 签保；担保 recognized clearing house 认可结算所 recognized dealer of Exchange Fund bills 外汇基金票据认可交易商 recognized stock exchange 认realizable 可变现realizable property 可变现财产 realizable savings可变现的节省额 realizable value可变现价值realization of gains 利益变现realization of property 变卖财产；变卖产业 realization statement 变产帐目 realized investment 已实现投资 realized profit已赚得利润；变现利益实时货银交收可证券交易所reconciliation 对帐reconciliation process 帐目核对过程reconciliation statement 对帐表；调整表reconstruction of a company 重整公司reconstruction of capital 资本重组reconstruction tax 重建税record date 注册日期；登记日期；记录日期recourse 追索权；追索补偿recover 追讨；复原recoverable 可收回；可追收recoverable advance 可追收的垫款；可收回的垫款recoverable rent 可追收的租金recovery 回稳；复苏；追偿recovery action 追税行动；追索行动recovery of estate duty 追讨遗产税recurrent account 经常帐recurrent cost 经常费用；经常成本recurrent expenditure 经常开支recurrent subvention 经常资助金recurrent subvention subhead 经常资助金分目recursive economic model 递归经济模式recycling [funds] 资金回流；资金再循环red chip 红筹股redeemable bond 可赎回债券redeemable charge 可赎回的押记redeemable loan capital 可赎回借贷资本redeemable preference share可赎回优先股redeemable preferred share 可赎回有优先权的股份redeemable securities 可赎回证券redeemable share 可赎回股份redeemable stock 可赎回股票redemption 赎回redemption charges 赎回费用redemption date 赎回日期redemption fee 赎回费用redemption fund 赎回基金redemption money 赎回金额；赎回款项redemption of Tax Reserve Certificate 赎回储税券redemption of unit 赎回单位redemption on maturity 到期赎回redemption price 赎回价格rediscounted bill 再贴现票据redomiciling 迁册redomiciling scheme 迁册计划reduced share 拆细股份reducing balance 递减余额registered certificate 登记证明书reducing value 递减价值 reduction 减少；削减 reduction of full amount of duty 减低整笔税款 redundancy payment 裁员支出；裁员赔偿 re-establishment period 筹备复业期re-export 转口reference date [rating valuation] 估价根据日期〔评估差饷〕 refinancing 重新筹集资金refinancing package 再行贷款计划；重新集资计划 reflationary policy 复苏政策；刺激景气政策refund 退款；退还税款Refund Notice 退还税款通知书 refund of brokerage 退还经纪佣金 refund of rates 退还差饷refunding of estate duty 退还遗产税 Refurbishment Allowance for Hotels register 登记册；记录册register of assignment of book debt register of businesses 商业登记册 register of certificates to bearer register of charges押记登记册register of corporations 法团登记册register of debenture holders 债权证持有人登记册 register of shareholders 股东名册酒店翻新免税额账面债项转让登记册不记名证明书登记册Register of Disqualification Orders register of holders of registered units register of interests in shares register of professional accountants 取消资格令登记册 已登记单位的持有人登记册 股份权益登记册专业会计师注册记录册registered charge 已登记押记registered company 注册公司registered contract 已登记合约registered dealer 注册交易商；注册证券交易商registered deposit-taking company 注册接受存款公司registered office 注册办事处registered owner 登记拥有人registered person 注册人registered securities 注册证券registered stock 登记公债Registrar of Companies 公司注册处处长Registrar of Money Lenders 放债人注册处处长registration 登记；注册Registration Division [Companies Registry] 公司文件注册部〔公司注册处〕registration fee 登记费；注册费；过户费registration number 注册编号registration of contract 合约登记Registry Manager [Companies Registry] 注册处经理〔公司注册处〕regressive tax 累退税regular audit 定期审计；定期核数regular premium 定期保费regular premium policy 定期缴付保费的保单regularity auditing 合规性审计regulate 调节；规管；规限Regulation Division [Stock Exchange of Hong Kong Limited] 监察科〔香港联合交易所有限公司〕regulation of markets 市场调节；市场监察regulator 监管机构Regulatory Affairs Group [Stock Exchange of Hong Kong Limited] 监察事务处〔香港联合交易所有限公司〕regulatory body 监察机构；监管当局regulatory committee 监管委员会regulatory demand 调节需求regulatory system 规管制度；监察制度；监管制度rehabilitation loan 复兴借款Rehabilitation Loan Sinking Fund 复兴借款偿还基金reimbursement 偿款；发还款项；偿付；付还reimbursement other than appropriation-in-aid 不包括补助拨款的偿款reinsurance 再保险；分保reinsurance business 再保险业务reinsurance premium 再保险保费reinsurance premium ceded 分出再保险保费reinsurance premium payable 须付保的再保险保费reinsurance treaty 再保险协约reinsurer 再保险人reinvestment 再投资rejection of proof 拒绝债权证明related corporation 有联系公司relative 相对数字relative size 相对比率relative size of the public sector in gross domestic product 公营部门开支在本地生产总值中所占比率relative size of the public sector in total expenditure 公营部门开支在总体开支中所占比率relief 宽免；宽减relief from double taxation 双重课税宽免reminder 催缴单remission 减免remission of estate duty 减免遗产税remittance 汇款Remittance Advice 领款通知书remittance charge memo 汇费通知单remittance fee paid 汇费支出remittance fee received 汇费收入remittance overseas 海外汇款re-mortgage 再按揭；再抵押remuneration 酬金；薪酬；报酬remunerative rate 有利比率renewal of a loan 借款重贷renewal of contract of insurance 续保renewal of registration 登记续期；注册续期renewal policy 续保保单Renminbi Yuan [CNY] 人民币元rent 租金rent charge 租费rent record 租金记录rental income 租金收入rental index 租金指数rental return 租金收益rent-free 免租renunciation 放弃书reorganization of capital 资本重组reorganization of share capital 股本重组repaid bill 已偿付库券repayment 偿还；归还款项；退还税款repayment capability 偿债能力repayment of principal 偿还本金；还本 repeated borrower 重复借贷者；重复借款人 rephasing of expenditure 重新订定分期拨付开支的时间replacement cost 重置成本；更新成本；迁建费用 replacement reserve 重置储备金；更新储备金 replenishment of funds 补充资金 repo security 回购抵押品Report of the Securities Review Committee on the Operation and Regulation of the Hong Kong Securities Industry 作及监察——证券业检讨委员会报告书》 Report on the Financial Market Reviewreporting mechanism 申报机制 reporting system 汇报系统Republic National Bank of New York repurchase 购回repurchase agreement [repo] 回购协议 repurchase transaction 购回交易 reputed owner 据称拥有人required liquid capital 规定速动资金；规定流动资金 requisite book 必需的簿册 requisite voucher 必需的凭单 requisition 申请书；申报表；请购单Requisition for Revenue Stamps 购买印花申请书 re-registration 重新登记；重新注册reporting accountant 申报会计师 香港证券业的运金融市场检讨报告》representative capacity 代表身分representative of a commodity dealer 商品交易商代表representative office代表办事处美国利宝银行reschedule of payment 重新安排付款期限rescue fund 储备金Research and Planning Division [Stock Exchange of Hong Kong Limited] 数据研究及策划科〔香港联合交易所有限公司〕resell 反售；转售reserve 储备；准备金reserve account 储备帐reserve assets 储备资产reserve balance as a percentage of government expenditure 余在政府开支中所占的百分率reserve capital 后备资本reserve for bad debts 坏帐储备reserve for contingencies 意外损失储备reserve for exchange loss 汇兑损失储备reserve fund 储备金；储备基金reserve price 保留价格；最低价格reserve ratio requirement 储备比率规定reserved supplementary grant 备用追加补助金Reserves Management Department [Hong Kong Monetary Authority] 备管理部〔香港金融管理局〕resettlement grant 转业补助金；迁置补助金resident director 本地董事residential mortgage 住宅按揭residual acceptor of foreign exchange 外汇的最后承兑人residual deficit 剩余赤字residual method 余值法residual method of valuation 余值估计法residual payment 余款；剩余付款residual supplier of foreign exchange 储备结外汇的最后供应者retail interest rate 零售利率residual value 剩余价值；残余价值 residuary estate 剩余遗产 residue 剩余额；剩余财产 residue of expenditure 开支剩余额 resistance line 阻力线 Resource Allocation Exercise [RAE]资源分配工作Resource Allocation Exercise for recurrent expenditure 源分配工作 resource bid 资源申请 resource bureau 资源局Resources Management Unit [RMU] [Economic Services Bureau] 理组〔经济局〕responsible director 责任董事 restatement of account 重整帐目 restocking 补充存货restricted auction 限制条件拍卖restricted banking licence 有限制银行牌照 restricted licence bank 有限制牌照银行 restricted tender 局限性投标；“围内”投标 restriction notice 限制通知书 restrictive endorsement 限制背书 results announcement 业绩公布 零售银行业务零售业务 “散户”；“散客” 零售商 零售存款 retail deposit interest rate经常开支资资源管retail banking retail business retail client retail dealer retail deposit零售存款利率retail market 零售市场retail participation “散户”入市retail price 零售价格retail price index 零售价格指数retained business 保留业务retained earnings 留存收益retained import 留用进口货物retained profit 留存盈利retention 保留额；自留额retention money 保留金；保留款项retention ratio 自留额比率retireme nt scheme man ageme nt category X bus in ess 退休计戈U管理第X类业务Retirement Schemes and Insurance and Bureau Administration Section [Financial Services Bureau] 退休计戈及保险及行政组〔财经事务局〕retiring partner 退出的合伙人retiring trustee 退职受托人retrocession 转分保retrocession premium 转分保保费retrocessionaire 转分保人return 收益；回报率；报表；报税表Return of Computerized Payroll Emoluments 计算机计算薪俸表格return on assets 资产回报率Return on Loans, Advances and Provisions 贷款、垫款及备付金申报表revaluation 重估价值；升值revaluation of rateable values 重估应课差饷租值revaluation year 重估应课差饷租值年度revenue 收入；收益；税收revocation of licence撤销牌照revenue account 收入帐revenue base 收入基数；收入基础revenue from properties and investments revenue measure 征税措施；收入措施 revenue outturn 收入结算 revenue paper 税收文件 revenue policy征税政策；收入政策revenue proposal 征税建议；税收建议；收入建议 revenue shortfall收入不足revenue stamp 税收印花 revenue-earning department 赚取收入的部门 revenue-generating department 带来收入的部门 reversionary estate 复归产业权reversionary interest 复归权益Review of Companies Ordinance Consultancy Report 《检讨香港公司条例顾问研究报告》revised assessment 修订评税 revised estimates修订预算revised estimates of expenditure 修订开支预算 revised estimates of revenue修订收入预算revised preliminary estimates of gross domestic product 本地生产总值的修订初步估计 revive 回升；复苏revocable letter of credit revocation 撤销revenue collection 征税；收取税款revenue department 税收部门；管理政府收入的部门 revenue estimates收入预算来自物业及投资的收入可撤销信用证revo Iving fund 周转基金；循环基金revo Iving letter of credit 循环信用证revote 再拨款reward 酬金right of con trol 控制权right of conv ersi on into stock 兑换证券的权禾Uright of pre-emptio n 优先购买权right of retai ner 遗产保留权；财产保留权right of rete nti on 保留权right to receive in come from property 从财产收取入息的权禾U right to resci nd 撤销的权利rights issue 供股〔上市方式〕；认股权发行；配售新股rights issue prospectus 供股章程ring 交易圈ring out 平仓；经纪之间期货交易相互结算rising price 价格上涨risk 风险risk adjustme nt 风险调整risk assets 风险资产risk assets ratio 风险资产比率risk exposure 风险承担risk man ageme nt 风险管理Risk ManagementGuidelines for Derivatives 《衍生工具风险管理指引》risk man ageme nt system 风险管理系统；风险管理制度risk of breakage 破损险risk of non-delivery 遗失险risk of rust 礎损险risk of shortage 短量险risk of sweat damage 潮腐险risk premium 风险溢价risk weight 风险加权数risk weighted exposure 加权风险值"risk-based" approach “以风险为依据”的方法risk-capping 限制风险roll forward 向前推展；向前滚进roll over 转仓；滚计；滚转；续期rolling forex 日转期汇rolling plan 滚动式计划；逐年延展计划rolling settlement 滚动交收round lot 交易单位；整数成批股票；“一手” round off 以整数计；四舍五入round to nil 化为零计round turn 完整交易；轧平交易round up 清盘rounded-up sub-total 化成整数的小计round-trip contract 平仓合约Royal Bank of Canada 加拿大皇家银行Royal Bank of Scotland plc 苏格兰皇家银行royalty 专营权费；专利权费；特许权使用费rule of equity 衡平法；衡平法规则Rules and Operation Procedure of HongKong Securities Clearing Limited 《香港中央结算有限公司规则及运作程序》Rules Governing the Listing of Securities [Listing Rules] [Stock Exchange of HongKongLimited] 《证券上市规则》〔《上市规则》港联合交易所有限公司〕Rules of the Exchange [Stock Exchange of Hong Kong Limited] 易所规则》〔香港联合交易所有限公司〕Company 〕〔香《交。

高盛财经词典—英汉对照A1. accounting (会计)The process of recording, summarizing, and analyzing financial transactions in order to prepare financial statements and reports.会计是记录、汇总和分析财务交易的过程，以便编制财务报表和报告。

2. asset (资产)Anything that has a value and is owned by an individual, company, or organization.任何具有价值并由个人、公司或组织拥有的物品。

3. audit (审计)An independent examination and verification of an organization’s financial records and sta tements by a qualified person or firm.由合格的个人或公司对组织的财务记录和报表进行独立检查和核实。

B1. balance sheet (资产负债表)A financial statement that shows a company’s assets, liabilities, and shareholders’ equity at a specific point in time.资产负债表是一份显示公司在特定时间点的资产、负债和股东权益的财务报表。

2. bear market (熊市)A market condition in which prices of securities are falling or expected to fall, often characterized by widespread pessimism and selling.指证券价格下跌或预计下跌的市场状况，通常以广泛的悲观情绪和抛售行为为特征。

【财务知识】财经词典汉英对照【财务知识】财经词典汉英对照高盛财经词典—汉英对照0-9glish EnglishDefinitionsAnSECrulethatmodifiedatwo-yearholdingperiodrequirementonprivatelyplacedsecuritiesbypermittingQualifiedInstitu（QIBs)totradethesepositionsamongthemselves.ArulewherebythesumoftheinflationrateandtheP/EratiooftheDowJonesIndustrialAverageisanindicatorofthedirectionoIfthetotalisabove18,stocksaresupposedtodecrease.Ifthetotalisunder18，thenthestockmampanyActof1940 Createdin1940throughanactofCongress，thispieceoflegislationclearlydefinestheresponsibilitiesandlimitationsplaceduponfundcompaniesthatofferinvestmentpArulestatingthatinordertofindthenumberofyearsrequiredtodoubleyourmoneyatagiveninterestrate,youdividethecomTheresultistheapproximatenumberofyearsthatitwilltakeforyourinvestmenttodouble。

A—ZEnglishDefinitionsdex Anationalmanufacturingindexthatsurveysseveralmanufacturingfirmsonamonthlybasis.Iftheindexisabove50itsignalsexpansion,ifitdAninternationalbank—ratingsystemwithwhichbanksupervisoryauthoritiesrateinstitutionsaccordingtosixfactors。

一、财经类词汇1.扶贫工作poverty alleviation work2.海洋经济the marine economy3.主体功能区战略main functional regions4.区域协调发展balanced development between regions5.现代产业体系the modern industrial system6.产业核心竞争力the core competitiveness of industries7.社会主义现代化建设socialist modernization drive8.扩大内需战略the policy of boosting domestic demand9.农业现代化rural modernization10.综合国力comprehensive/overall national strength11.混合所有制经济the economic sector of mixed ownership12.大企业集团conglomerate13.保税区tax-free zone/ bonded area/ the low-tax14.做大经济蛋糕make the economic pie bigger15.裙带经济crony economy16.做假账falsified accounts17.预算外资金extra budgetary funds18.逃税tax evasion19.骗税tax fraud20.税务抵免tax credit21.焦土政策scorched-Earth plan22.金砖国家BRICS countries23.经济刺激方案economic stimulus bill24.经济封锁economic blockade25.经济复苏economic resurgence26.经济特区SEZ=special economic zone27.经济一体化economic integration28.直辖市municipality29.经贸摩擦economic and trade frictions30.会计电算化accounting computerization31.离岸价格free on board32.贸易顺差/逆差trade surplus/deficit33.市场疲软sluggish market34.市场准入market access35.试点计划pilot programme36.售后服务after-sale services37.人头税poll tax38.弹性预算discretionary budget39.通商口岸trading port40.限购property-purchasing limitations41.闲散基金scattered founds42.印花税stamp duty/tax43.消费税consumer price index44.中外合资企业Sino- foreign joint venture45.注册资本registered capital46.边际效益marginal benefit47.补偿贸易compensatory trade48.次区域合作sub-regional cooperation49.垂直贸易vertical trade50.非关税壁垒non-tariff trade barriers51.反倾销措施anti-dumping measures52.产粮大省granary province53.反倾销税countervailing duty54.服务外包service outsourcing55.风险投资venture capita/risk investment56.不锈钢stainless steel57.软实力和巧实力soft power and smart power58.品牌定位brand positioning59.清产核资asset and capital verification60.假冒伪劣商品counterfeit and substandard products61.农业特产税taxes on special agricultural products62.价格听证会public price hearings63.价格弹性price elasticity64.技术依托technical backstopping65.技术有偿转让transfer of technology with compensation66.灰色收入grey income67.灰色经济grey economy68.积压产品overstocked commodities69.回头客returned customer70.货币回笼withdrawl of currency from circulation71.货币留成制度currency retention scheme72.既得利益集团vested interest groups73.活期存款利率demand deposit interest rate74.上市公司listed companies75.货币操纵国currency manipulator二、缩略语1.香港廉政专员署ICAC=independent commission against corruption2.伦敦国际金融期货和期权交易所LIFFE=London International FinancialFutures and Options Exchange3.中国人民解放军PLA =People's Liberation Army4.国家航空航天局NASA=National Aeronautics and Space Administration5.欧洲安全与合作组织OSCE=Organization Security and Cooperation in Europe6.非营利性组织NPO=Not-for-Profit Organization7.国家物价局SACP=State Association of Community Prices8.英中了解协会SACU=Society for Anglo-Chinese Understanding。