高盛金融词汇英汉详解词典

CAMELS Rating System CAMELS 评级制度Capital Account资本帐户Capital Adequacy Ratio (CAR)资本充足率Capital Appreciation资本升值Capital Asset资本资产Capital Budgeting资本预算Capital Expenditure资本开支Capital Gain 资本收益Capital Goods资本财货Capital Guarantee Fund资本保证基金Capital 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Capital Employed 运用资本Capitalization总资本，总市值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Carveout 分拆上市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 BackedSecurity (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 TradingCommission (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Closing收盘、交易结束Compound Annual Growth Rate(CAGR)复合年均增长率Conversion转换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Days Payable Outstanding (DPO)应付账款天数Days Sales Outstanding (DSO)应收账款天数Debenture公司债券Debit借项、借方Debt债务Debt Equity Ratio债务股本比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Debt Service Coverage Ratio债务偿付比率Unearned Revenue未实现收入Unit Trust (UT)单位信托Unrealized Gain未实现收益Unrealized Loss未实现损失Unsecured Creditor无抵押债权人Unsecured Loan无抵押贷款U.S. Treasury美国财政部Valuation估值Value-Added增值Value-Based Pricing以价值为基础的定价Value Chain价值链Value at Risk (VAR)风险价值Value Investing价值投资Value Stock价值股票Vanilla Option单纯期权Variable Cost可变成本Variable Life Insurance Policy可变寿险保单Vendor Financing供应商融资Venture创业项目Venture Capital创业资本Venture Capital Fund创业基金Venture Capitalist创业基金投资者Vertical Integration纵向整合Vertical Market纵向市场Vertical Merger纵向合并Volatility波动性Volume Of Trade交易量、成交量Voting Right投票权Voting Shares投票股票Voting Trust投票信托Voting Trust Agreement投票信托协议Vulture Capitalist兀鹫投资者Vulture Fund兀鹫基金WACC加权平均资本成本WTO世界贸易组织War Bond战争债券Warrant认股权证Warrant Coverage认股权证比重Warrant Premium认股权证溢价Wealth Added Index (WAI)财富增值指数Wealth Effect财富效应Wealth Management 财富管理Weighted Average MarketCapitalization加权平均总市值White Elephant白象White Knight白武士White Paper白皮书Wholesale Banking批发银行Wholly Owned Subsidiary全资拥有子公司Withholding预扣（税）Withholding Tax预扣（税）Working Capital营运资金Working Capital Turnover营运资金周转率Working Ratio流动比率Work in Progress 在建项目World Trade Organization (WTO)世界贸易组织Write-Down减记Write-Off销记、注销Write-Up 增记Yankee Bond扬基债券Yankee CD 扬基存款证加权平均资本成本Wall Street 华尔街Weighted Average Cost of Capital (WACC)一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬（总资产账面值-无形资产 -（流动负债-短期债务））‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾未偿还债务总额企业协调资产及负债管理的措施，以赚取适当的回报1. 企业管理其财务资产，以实现最高的回报2. 在一家金融机构开设户口，以享有支票服务、信用卡、记账卡、保证金贷款、自动将现金结余投入货币市场基金以及证券经纪服务估值不当的股票，其合并资产价值高于总市值，以而具有吸引力将公司的资产重新进行策略分配，以提高盈利能力与单纯掉期结构相似，主要分别在于潜在的掉期合约。