高盛财经词典B
高盛金融词典
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("Dual Agency"。
CapitalAsset资本资产并非在正常业务过程中买入或出售的长期资产CapitalAssetPricingModel(CAPM)资本资产计价模型用以说明风险与预期回报之间关系的模型，可用作为有风险证券定价。
资本资产定价模型的理论为证券或投资组合的预期回报相等于无风险证券的回报率+风险溢价。
若预期回报不能达到或超越要求回报，则不应进行这项投资计算方法：CapitalBase资本金基础1. 公司首次公开上市或后续股票发行获取的资金，加上保留盈利2. 投资者对投资组合投入的初步投资以及后续投资CapitalBudgeting资本预算决定一个项目，例如建设新厂房或进行长期投资是否有利的程序CapitalEmployed运用资本1. 实现利润运用的资金总额2. 业务运用的所有资产的价值3. 固定资产+周转资金4. 总资产- 流动负债CapitalExpendit资本开支公司用以买入或升级实物资产，例如物业、厂房或设备等的资金Capital 成本本可包括债务成本及股本成本Cost of Equity 股本成本公司权益方要求的回报率，传统上采用股息资本模型计算：Cost of Funds 资金成本贷款的利率Cost of Goods Sold (COGS) 已售商品成本一家公司赚取收入的产品或货品的成本。
有时称为销售成本Cost Synergy 成本协同效益在合并的情况下，成本协同效益指两家公司在联合后，通过互补长短而能节省的营运开支Counterparty Risk 交易对手风险合约对方不履行合约责任的风险Country Risk 国家风险一个国家不能履行财务承诺的风险Coupon 息票债券在发行时确定的利率，息票一般每半年支付一次Coupon Bond 有息票债券附有息票的债务，每半年支付利息一次Covenant 契约正式债券协议中的条文，承诺将会或不会进行某些行动Coverage Initiated 纳入研究范围证券行或研究分析员发表对一种股票的首次研究分析Credit 信贷、信用、贷项1. 合约性协议，载明借方即时收取某些有价值的事物，承诺在未来特定日期偿还贷方。
高盛银行财经词典(英汉)
计算方法：
率
需出售库存的情况下解决其短期负债。
Acid Test
酸性测试比 一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无
Accretive Acquisition 具增值作用 能提高进行收购公司每股盈利的收购项目 的收购项目
Accounts Receivable 应收账款 (AR)
客户应付的金额。拥有应收账款指公司已经出售产品或服务但仍未收 取款项
入的资源
积极管理 寻求投资回报高于既定基准的投资策略
包含持续买卖行为的投资策略。主动投资者买入投资，并密切注意其 走势，以期把握盈利机会
积极投资
来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自 实际参与业务的收 入
活动收入
活跃债券投 在纽约股票交易所内买卖活跃的定息证券 资者
保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公 司损失联系起来
实际回报 一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公
一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的 能力的会计比率
活动比率
以活动为基 利用以活动为基础的成本计算制度改善一家公司的运营 础的管理
以活动为基 一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活 础的预算案 动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投
1
Act of God Bond
Active Bond Crowd
Active Income
Active Investing
Active Management Activity Based Budgeting
Activity Based Management Activity Ratio Actual Return
高盛金融词汇英汉详解词典
CEO 首席行政官##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 SystemCAMELS 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资本/资本金Capital Asset PricingModel (CAPM)资本资产计价模型Call Premium买回溢价Capital Base资本金基础Capital Employed运用资本####Concession销售报酬##Concession Agreement 特许协议##Conglomerate综合企业##Consumer Confidence Index (CCI)消费者信心指数##Consumer Credit 消费信贷##Consumer Price Index (CPI)消费物价指数######Conversion Premium 转换溢价##Conversion Price 转换价格##Convertible Bond 可转换债券##Convertible Debenture 可转换公司信用债券##Convertible Preferred Stock可转换优先股##Convertible Subordinated Note可转换次级票据##Convertibles 可转换证券##Conveyance 地产让与证书##Contingency 偶然事故##Corporate Bond企业债券##Corporate Cannibalism 企业自我竞争##Corporate Finance 企业融资##Corporate Governance 企业治理##Corporate Tax 公司税##Corporation 公司、企业##Cost Basis成本基础##Cost of Capital 资本成本##########Cost of Funds资金成本##Cost of Goods Sold (COGS)已售商品成本##Cost Synergy 成本协同效益##Counterparty Risk 交易对手风险##Country Risk 国家风险##Coupon息票##Coupon Bond 有息票债券##Covenant契约##Coverage Initiated 纳入研究范围######Credit Default Swap 信贷违约掉期##Credit信贷、信用、贷项Conversion转换Cost of Equity 股本成本##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######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##Days Payable Outstanding (DPO)应付账款天数Days Sales Outstanding (DSO)应收账款天数DJTA 道琼斯交通平均指数Deep Discount Bond 高折扣债券Default 违约，未能履行合约Debt Equity Ratio 债务股本比Debt Service Coverage Ratio债务偿付比率Underwriting Spread 承销价差##Unearned Income非劳动收入##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 InsurancePolicy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######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 Fund兀鹫基金########Vulture Capitalist兀鹫投资者WACC 加权平均资本成本Volatility波动性##################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 Market Capitalization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##Wall Street 华尔街Weighted Average Cost of Capital (WACC)加权平均资本成本一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬决定一项房地产在税务上价值的地方政府官员个人或一家企业拥有、具有经济价值的任何物品。
高盛财经词典—英汉对照
高盛财经词典—英汉对照American Depository Share (ADS) 美国存托股份根据存托协议发行的股份，代表发行企业在本土上市的股票American Option 美式期权可在有效期间随时行使的期权American Stock Exchange 美国股票交易所美国第三大股票交易所，位于纽约，处理美国交易证券总额的10%Amortization 摊销在一段期间分期偿还债务在一个特定时期资本开支的减少。
与类似相似，是一种衡量长期资产，例如设备或建筑物在特定期间价值的消耗Analyst 分析员具备评估投资专长的金融专业人员，一般受聘于证券行、投资顾问机构或共同基金。
分析员对不同的证券作出买入、卖出或持有的建议。
为了提供全面的研究分析，分析员一般会专注于不同的行业或经济板块Angel Investor 天使投资者向小型初始企业或创业者提供创业资金的财务投资者Annualize 年度化 1. 将不足一年的回报率转为全年回报率2. 将不足一年的税务期转为每年一度Annual General Meeting (AGM) 年度股东大会必须每年举行一次的股东会议，指在向股东通报公司的决策与工作Annual Report 年报一家公司每年一度的财务营运报告。
年报的内容包括资产负债表、损益表、审计师报告以及公司业务的概要Annuity 年金在特定期间定期定额支付的款项Annuity Due 即付年金需要即时支付，而不是在期末支付的年金Anti-dilution Provision 反摊薄条款期权或可转换证券的一项条款，用以保障投资者，不会由于未来公司以较低价格（低于有关投资者支付的价格）发行股份而被摊薄Anti-takeover Measure 反收购措施企业管理人员长期或不时采取，防止或延迟被恶意收购的措施Anti-takeover Statute 反收购法规旨在防止或延迟恶意收购的一套美国法规。
《高盛财经词典》汉英对照
《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。
高盛财经词典—英汉对照
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。
精编【财务知识】财经词典汉英对照
【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。
财经英语单词
dilutive acquistion 减损盈利的收购项目：会减低公司每股盈利的收购项目。
discharge in bankruptcyห้องสมุดไป่ตู้ 已解除债务的破产人：指破产的人士或公司在法律上已经自由，并且清偿所有债务。
delivery date 交割日期：1、履行期货合约条款，送交合约牵涉商品的最后限期；2、货币远期合约的到期日。delivery instrument 交割文件：在交割期货合约时代替实质商品的文件。
delivery month 交割月份：合约到期，必须送交相关商品或现金的月份。
delivery price 交割价格：在期货合约到期时交割相关商品的价格，由结算行制定。
DJTA 道琼斯交通平均指数：是20种在美国买卖的交通业股票的股价加权平均。于1884年始创。
DJUA-Dow Jones Utility Average 道琼斯公用事业平均指数：是15种在美国买卖的公用事业股票的股价加权平均。于1929年始创。
data mining 数据探索：一种数据库应用，旨在探索大量数据之中存在的潜在模式。
debt restructuring 债务重组：有未偿还债务的企业修改债务协议，以争取更有利条款的行为。
debt security 债务证券：证明投资者向发行人借出资金的证券，接受贷款的发行人承诺在特定日期偿还债务，并在期内支付利息。
debt service 还本付息：在既定时期内还本付息所需的现金。
debenture 公司债券：无抵押债务，只依赖借方信用质量作为支持，并无抵押品，协议属于契约形式。
{财务管理财务知识}高盛财经词典英汉对照
{财务管理财务知识}高盛财经词典英汉对照ActualReturn 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权AcquisitionPremium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额AffiliatedCompanies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联AffiliatedPerson 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等AfterHoursTrading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易AfterTaxOperatingIne-ATOI 税后营运收入一家公司除税后的总营运收入。
计算方法为将总营运收入减税项AfterTaxProfitMargin 税后利润率一种财务比率，计算方法为税后净利润除以净销售额AfterTheBell 收盘铃后股票市场收盘后Agent 代理人1.为客户进行证券买卖的人士或机构2.持有销售保险许可证的人士3.代表证券经纪行或发行人向公众出售或尝试出售证券的证券销售人员AgencyBonds 机构债券由政府机构发行的债券AgencyCross 交叉代理人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("DualAgency"。
AgencyProblem 代理问题债券人、股东及管理人员因目标不同而产生的利益冲突AgencySecurities 机构证券由美国政府支持的企业发行的低风险债务AggregateExercisePrice 总行使价格出售或买入期权的行使价格乘以合约金额AggressiveAccounting 激进会计不当地编制损益表以取悦投资者及提高股价法AggressiveInvestmentStrategy 进取投资策略投资组合经理尝试争取最高的回报。
goldman指数名词解释(一)
goldman指数名词解释(一)Goldman指数Goldman指数是一种衡量市场风险和预测未来金融市场走势的指数。
由国际知名投资银行高盛（Goldman Sachs）公司发起和推出。
以下是与Goldman指数相关的名词及其解释：1. 投资银行（Investment Bank）投资银行是一家以为企业和政府提供资本金融和顾问服务为主要业务的金融机构。
这些服务包括但不限于资本市场融资、并购重组、交易结构以及风险管理等。
2. 预测（Forecasting）预测是根据已有数据和趋势，尝试预测或推测未来事件或趋势的行为或方法。
在金融市场中，预测被用于分析股票价格、经济增长、汇率变动等。
3. 风险（Risk）风险是指不确定性带来的可能损失的情况。
在金融市场中，风险通常与投资损失或资产贬值联系在一起。
投资者使用各种工具和指标来评估和管理风险。
4. 市场指数（Market Index）市场指数是衡量特定市场综合变化的指标。
它由一篮子股票、商品或其他资产的价格加权平均而成。
常见的市场指数包括道琼斯工业平均指数（Dow Jones Industrial Average）和标准普尔500指数（S&P 500）。
5. 衍生品（Derivative）衍生品是派生自基础资产的金融合约，其价值取决于基础资产的价格变动。
常见的衍生品包括期权、期货、掉期和合约为差价（CFD）。
衍生品可用于对冲风险、投机和套利等目的。
6. 技术分析（Technical Analysis）技术分析是通过研究金融市场的历史价格和交易量等数据，以了解未来价格走势的一种方法。
技术分析假设市场会反映所有相关信息，并试图通过图表模式和指标来预测价格的走势。
7. 长期趋势（Long-term Trend）长期趋势指的是在相对较长的时间尺度内，市场价格走势表现出的总体方向。
长期趋势通常用来判断市场的整体走势是上升、下降还是横盘。
8. 金融市场（Financial Market）金融市场是交易金融资产的场所，包括股票市场、债券市场、期货市场、外汇市场等。
高盛金融词汇英汉详解词典
Average Price Call平均价格买入期权权一种期权，其收益为零或相等于资产平均价格高于行使价格的金额Average Price Put平均价格出售期权一种期权，其收益为零或相等于行使价格高于资产平均价格的金额Average Up提高平均价格以比原先买入价格高的价格买入更多股票，从而提高所有股票的平均价格Back Door Listing后门上市/借壳上市未能符合股票交易所上市要求的企业采用的一种上市策略，公司通过收购一家已经上市的公司而达到上市的目的Backlog订单积压等候完成的出售指示Back Office后线金融服务公司的行政及支援人员，主要职能包括交易结算、清理、记录、合规监察、会计等Back Pricing往后定价某些期货合约采用的方法，期货商品的价格由买方在签署合约后特定日期决定Back-to-Back Loan背对背贷款两家位于不同国家的公司向对方借贷相同金额的对方国家货币贷款，目的在于对冲货币波动的风险Backstop最后担保为一项证券发行提供最终的保证或担保Bad Debt不良贷款不能回收的债务，因此对债权人没有价值Balanced Fund平衡基金将资产投资于货币市场、债券、优先股及普通股的共同基金，目的在于同时实现增长及收益Balanced InvestmentStrategy平衡投资策略旨在平衡风险及回报的投资组合分配及管理方法Balance Of Payments (BOP)国际收支差额一个国家在特定期间进行的所有交易的纪录，可用作比较一个国家与其他国家的经济活动量Balance Of Trade (BOT)国际贸易差额一个国家收支差额的最大组成项目。
指出口及进口的差额。
减项包括进口、外国援助、国民在国外的开支及国民在国外的投资。
加项包括出口、外国国民在国内的开支以及外国国民在国内的投资Balance Sheet资产负债表一家企业的财务报表，报告公司在一个特定时间的资产、负债及净值Balloon Option气球型期权名义付款额在达到若干标准后提高的期权1. 在一次债券发行中，在某一时间（一般于最终到期日）有大量债券到期的还款安排2. 贷款最后一次的偿还金额远高于之前偿还金额Bancassurance银行出售保险法文词汇，指通过银行既有的分销渠道销售保险Bank Guarantee银行担保放贷机构发出的担保，证明债务人的负债可获偿还。
400本经典金融类书籍典藏版
我收藏的金融类书籍近400本，其中很多可读的经典，这些都是在一个网站上看到的，挑了一部分喜欢的连带下载地址和书籍简介直接复制下来了，想收藏了慢慢的看，现在提供给大家分享，看完了一定要顶啊。
想下载哪本书籍只需要按住键盘上的“CTRL”键不放，点击书籍名称就可以打开下载，很方便，我一直都用这种方式来收藏自己喜欢的东西：）•大前研一之经典战略书籍《无国界的国界》日期：2010-03-18 20:55:53让你能够避免重复别人走过路子的办法，宇宙的中心并没有走开的牌子，全球的选手必须要有动力和知识推动自己，他们对于主要市场非耳熟能详不可，知识是在如今无国界的世界里成功的秘密。
国界真的消失了吗一切都是...•09年巴菲特致股东信英文版日期：2010-03-18 16:33:5109年巴菲特致股东信英文原版，本站另有往年巴菲特致股东所有信件，站内搜索一下就可以找到，需要的朋友尽管下吧。
点这里下载：下载后将后啜名attach更改为pdf即可。
09年巴菲特致股东信英文版...•好书--《华尔街冲击波》日期：2010-03-17 16:34:06美国次贷危机是一本很好的教科书，对中国未来的金融创新发展来说是个很好的教训总结，对于当前中国并不发达的投行业应该怎样实施有效地控制风险等都具有相当好的参考作用。
美国金融危机对中国实体经济的影响力并不大...•一本励志好书：《唐骏正传》日期：2010-03-17 15:32:50职场骄子商业传奇：中国梦唐骏正传难得有一本书把职业经理人的偶像写得如此深入、生动。
唐骏第一次将自己的许多不为人知的故事与心路历程，通过本书展现在读者目前。
书中独家收录作者对唐骏太太、女儿的深度采访，...•金融实务系列书籍-《资本操作指南系列》日期：2010-03-17 11:14:56第一章股份公司组建与上市操作指南第一节正确认识股份制经济和股份公司第二节公司的组建工作第三节工作方案和总体规划第四节企业重组第五节公司财务综合平衡第六节设立公司、发行股份的业务程序第七节...•[下载]股神巴菲特致股东的信日期：2010-03-17 10:54:38有股神美誉的巴菲特从来不写书，除了每年致股东的信．他所有的信都可以从公司网站上下载，大家有兴趣进一步研究的。
高盛财经词典－F1
English Terms 中⽂翻译详情解释/例⼦ FOMC 公开市场委员会为美国联邦储备体系制定利率及信贷政策的机构 FTSE ⾦融时报股票交易所指数专门计算指数的公司。
虽然并⾮股票交易所的⼀部分，但股东包括伦敦股票交易所以及⾦融时报 FX 外汇指外汇市场。
经纪⾏及银⾏利⽤相连的电⼦络转换⼤部分国家的货币 Face Value ⾯值 1. 债券⼯具上列明的本⾦额 2. 纸币或硬币上印明的价值 Facility 信贷额度、资⾦设施放款机构为企业提供的财务⽀援，协助解决资⾦需要 Fair Value 公平价值 1. 被收购公司并⼊两家公司合并财务报表的所有资产负债的预计价值 2. 对于期货市场⽽⾔，公平价值是⼀份期货合约的均衡价格。
这相等于计⼊复利率后（以及股息损失，因为投资拥有期货合约，⽽⾮实际股份）在特定时期内的现货价值 Fairness Opinion 公平意见由合资格分析员或顾问出具，就⼀项合并或收购项⽬向决策⼈提供项⽬主要细节及实质证明的意见书 Fed 联储局美国联邦储备体系的监管机构。
监理会的七名成员由总统委任，并须获得参议院的批准 Federal Funds 联邦基⾦商业银⾏向美国地⽅联邦储备银⾏存⼊的资⾦，包括⾼于准备⾦要求的⾦额 Federal Funds Rate 联邦基⾦利率⼀家存托机构利⽤⼿上的资⾦向另⼀家存托机构借出隔夜贷款的利率 Federal Open Market Committee (FOMC) 公开市场委员会为美国联邦储备体系制定利率及信贷政策的机构 Federal Reserve Bank 联邦储备银⾏执⾏联邦储备体系政策的银⾏，包括控制货币供应及监管会员银⾏。
联邦储备银⾏共分为12家地区银⾏，总部设于波⼠顿、纽约、费城、科尔夫兰、圣露⽽斯、三藩⼠、烈治⽂、阿特兰⼤、芝加哥、明尼亚波利斯、肯萨斯城、达拉斯 Federal Reserve Board (FRB) 联邦储备委员会美国联邦储备体系的监管机构。
高盛金融词汇英汉详解词典
English Terms中文翻译详情解释/例子Accelerated Depreciation加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR)应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition具增值作用的收购项目能提高进行收购公司每股盈利的收购项目一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金 + 应收账款 +短期投资)⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯⎯流动负债Act of God Bond天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition收购一家公司收购另一家公司的多数股权Acquisition Premium收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income- ATOI税后营运收入一家公司除税后的总营运收入。
高盛财经词典-英汉对照
高盛财经词典- 英汉对照AEnglish Terms中文翻译详情解释/例子Accelerated Depreciation 加快折旧任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则Accident and Health Benefits 意外与健康福利为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accounts Receivable (AR) 应收账款客户应付的金额。
拥有应收账款指公司已经出售产品或服务但仍未收取款项Accretive Acquisition 具增值作用的收购项目能提高进行收购公司每股盈利的收购项目Acid Test 酸性测试比率一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。
计算方法：(现金+ 应收账款+短期投资)‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾流动负债Act of God Bond 天灾债券保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来Active Bond Crowd 活跃债券投资者在纽约股票交易所内买卖活跃的定息证券Active Income 活动收入来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入Active Investing 积极投资包含持续买卖行为的投资策略。
主动投资者买入投资，并密切注意其走势，以期把握盈利机会Active Management 积极管理寻求投资回报高于既定基准的投资策略Activity Based Budgeting 以活动为基础的预算案一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源Activity Based Management 以活动为基础的管理利用以活动为基础的成本计算制度改善一家公司的运营Activity Ratio 活动比率一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率Actual Return 实际回报一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息Actuary 精算保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命Acquisition 收购一家公司收购另一家公司的多数股权Acquisition Premium 收购溢价收购一家公司的实际成本与该公司收购前估值之间的差额Affiliated Companies 联营公司一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联Affiliated Person 关联人士能影响一家企业活动的人士，包括董事、行政人员及股东等After Hours Trading 收盘后交易主要大型交易所正常交易时间以外进行的买卖交易After Tax Operating Income - ATOI 税后营运收入一家公司除税后的总营运收入。
B开头的金融英语词汇汇总
B开头的金融英语词汇汇总我们的英语在我们生活中是非常重要的哦，大家要努力哦，下面小编就给大家整理了金融英语词汇，仅供参考，欢迎大家阅读词汇BBack-door listing 借壳上市Back-end load 撤离费;后收费用Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡;收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行;银行家;银行业Bank for International Settlements 国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis point 基点;点子--- 一个基点等如一个百分点(%)的百分之一。
举例：25个基点=0.25%。
Basis swap 基准掉期Bear market 熊市;股市行情看淡Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Beneficiary 受益人Bermudan option 百慕大期权---百慕大期权介乎美式与欧式之间，持有人有权在到期日前的一个或多个日期执行期权。
Best practice 最佳做法;典范做法Beta (Market beta) 贝他(系数);市场风险指数Bills department 押汇部Bid 出价;投标价;买盘--- 指由买方报出表示愿意按此水平买入的一个价格。
Bill of exchange 汇票Binary 二元制;二进法(只有两个可能的结果)Binary option 二元期权---又称数字期权或非全有即全无期权。
cb金融术语
cb金融术语
CB金融术语是金融领域中非常重要的词汇，指中央银行（Central Bank）的相关术语。
CB在金融市场中扮演着至关重要的角色，它们的政策和行动直接影响着整个经济体系和金融市场。
下面是一些常见的CB金融术语：
1. 货币政策：CB通过调整货币政策来影响经济活动和通货膨胀水平。
这包括利率调整、货币供应量控制和外汇干预等手段。
2. 存款准备金率：CB要求商业银行按照一定比例存储客户存款，以保证银行的偿付能力和金融系统的稳定。
3. 开放市场操作：CB通过买入或卖出国债等金融资产来影响市场的流动性和利率水平。
4. 汇率政策：CB通过干预汇率市场来调整国际贸易和资本流动，保护本国经济。
5. 金融监管：CB监管银行业和金融市场，保证金融体系的安全和稳定。
CB金融术语涵盖了众多领域，了解和掌握这些术语对于正确理解和分析金融市场非常重要。
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英文术语中文翻译详细解释Back Door Listing 后门上市/借壳上市未能符合股票交易所上市要求的企业采用的一种上市策略，公司通过收购一家已经上市的公司而达到上市的目的Backlog 订单积压等候完成的出售指示Back Office 后线金融服务公司的行政及支援人员，主要职能包括交易结算、清理、记录、合规监察、会计等Back Pricing 往后定价某些期货合约采用的方法，期货商品的价格由买方在签署合约后特定日期决定Back-to-Back Loan 背对背贷款两家位于不同国家的公司向对方借贷相同金额的对方国家货币贷款，目的在于对冲货币波动的风险Backstop 最后担保为一项证券发行提供最终的保证或担保Bad Debt 不良贷款不能回收的债务，因此对债权人没有价值Balanced Fund 平衡基金将资产投资于货币市场、债券、优先股及普通股的共同基金，目的在于同时实现增长及收益Balanced InvestmentStrategy平衡投资策略旨在平衡风险及回报的投资组合分配及管理方法Balance Of Payments (BOP) 国际收支差额一个国家在特定期间进行的所有交易的纪录，可用作比较一个国家与其他国家的经济活动量Balance Of Trade (BOT) 国际贸易差额一个国家收支差额的最大组成项目。
指出口及进口的差额。
减项包括进口、外国援助、国民在国外的开支及国民在国外的投资。
加项包括出口、外国国民在国内的开支以及外国国民在国内的投资Balance Sheet 资产负债表一家企业的财务报表，报告公司在一个特定时间的资产、负债及净值Balloon Option 气球型期权名义付款额在达到若干标准后提高的期权Balloon Maturity 气球型期限 1. 在一次债券发行中，在某一时间（一般于最终到期日）有大量债券到期的还款安排2. 贷款最后一次的偿还金额远高于之前偿还金额Bancassurance 银行出售保险法文词汇，指通过银行既有的分销渠道销售保险Bank Guarantee 银行担保放贷机构发出的担保，证明债务人的负债可获偿还。
换言之，若债务人不能偿还债务，银行将承担责任Bank for InternationalSettlements (BIS)国际结算银行旨在加强各国中央银行及国际金融机构合作的国际组织Bank Insurance 银行保险一家公营或私营机构发出的担保，保证若银行破产，将承担特定金额以内的银行存款Bank Investment Contract 银行投资合约附有银行发出的利率保证的证券，可在特定时期内带来固定的(BIC) 收益率Bank Rate 银行利率中央银行向国内银行借贷的利率Bank run 银行挤兑大量银行客户在同一时间要求提取银行存款，而银行的储备不足以应付提款Bankruptcy 破产由于一名人士或一家公司未能偿还债务。
对公司而言，破产意味着需要将公司的资产从股东名下转移到债券持有人名下。
Bankruptcy Risk 破产风险公司不能偿还债务的风险，是一种永恒存在的风险，一般指违约或资不抵债风险Barrel's per Day 每日产量（桶）评估石油产量的常用统计单位Barter 以物易物不牵涉金钱的货品或服务交易Base Period 基本时期在分析经济数据时作为比较基础的时期Basing 平稳期股价变化极少甚至没有变动，造成股价持平的时期Basis Point (BP) 基点债券收益率单位，相等于1%的百分之一。
债券收益率从5.0%上升至5.5%即相等于上升50基点Bear Market 熊市一组证券的价格下跌或预期会下跌的市场状况。
虽然数据可能视乎情况而有所不同，但一般来说，指多个重要指数（例如道琼斯或标准普尔500）下跌15-20%或以上Bear Raid 空头猛跌，大量抛空以使价格下跌一种非法投资手段，指投资者通过大量卖空目标公司的股票，并散播有关这家公司的不利谣言，推低股价Bearer Form 凭票即付形式，无记名形式并无登记在发行公司的账目上，但会向持票人支付的票据Beginning Inventory 期初库存在一个库存会计时期开始时可供使用或出售的货品、物资或原料的账面价值Behavioral Economics 行为经济学经济学的一个范畴，研究实际决策程序对最后作出决策的影响Behavioral Finance 行为金融学金融学的一个范畴，主张以心理理论解释股票市场的不正常情况。
行为金融学假设市场参与者的信息结构及特点有系统地影响其投资决策及市场结果Benchmark 基准用作衡量任何形式表现的任何比较标准Benchmark Bond 基准债券用作比较其他债券表现的标准。
美国国库券几乎是所有债券的基准债券Beneficial Owner 受益者一名人士或一家机构拥有某资产的利益但并无登记为股东Beneficiary 受益方遗嘱或财务合约中订明有权在资产拥有者过世后承继有关资产的人士或机构Benefit Cost Ratio - (BCR) 效益成本比率旨在清楚确立拟定项目成本与效益之间关系的比率Bequest 遗赠，遗产将股票、债券或任何其他资产转给遗嘱订明受益方的过程Best Ask 最低叫价所有竞争性作市商对一种股票的最低叫价Best Bid 最高出价所有竞争性作市商对一种股票的最高出价Best Efforts 尽力推销承销商就担任发行公司及投资者之间代理人的承销协议Best Execution 最佳执行证券经纪商对一项订单进行最有利执行的责任Best Practice 最佳做法/最佳惯例Best Price Rule 最佳价格规则一项美国证监会的规则，规定要约出售股票收取的款项必须相等及维持相同的对价Beta (Coefficient) 贝塔系数评估一种证券系统性风险的工具，用以量度一种证券或一个投资证券组合相对总体市场的波动性贝塔系数利用回归的方法计算。
贝塔系数1即证券的价格与市场一同变动。
贝塔系数高于1即证券价格比总体市场更波动。
贝塔系数低于1即证券价格的波动性比市场为低Bid 买方出价 1. 投资者、交易商、经纪商出价购买一种证券2. 作市商愿意买入一种证券的价格Bid-Ask Spread 买卖差价叫价高于出价的金额Bid Price 买方出价买方愿意买入一种证券的价格Black Knight 黑武士对目标公司提出恶意收购的公司Black Monday 黑色星期一金融历史上黑暗的一天（1987年10月19日）。
道琼斯指数下跌508点，相等于接近22%，是纽约股票交易所史上单日跌幅最大的一天Black Thursday 黑色星期四指1929年10月24日星期四，纽约股票交易所当天大幅下挫，触发1930年代的大衰退Block Trade 大宗交易出售或买入大量证券Blue Chip 蓝筹知名、财务稳健、证实不论市场好坏，仍有能力支付股息的公司发行的证券Board Lot 单位数量，整份股交易股票的标准数量，一般为100股Board Of Directors 董事会股东选出负责制定企业管理政策的人士。
董事会负责对主要公司事宜作出决策，并控制向股东派发股息的时间Bond 债券债券是一种债务投资，投资者以特定的利率及时期向需要资金的实体（公司或政府）借贷，投资者可获得一份证书，即债券，其中列明投资者可获得的利率（息票）及偿还资金的日期（到期日）。
债券的利息一般每六个月（半年）支付一次企业债券：一家企业发行的债券市政债券：市政府发行的债券，一般属于免税债券，即投资者无需就收取的利息支付税项，但利率一般较需缴税债券低美国国库券/政府债券：美国政府发行的债券，被认为是安全的投资，因为债券获得美国税务局担保。
美国国库券的利息无需缴付所得税。
国库券的年期一般为10年以上，而美国政府票据的年期较短美国政府票据：政府票据与国库券的唯一分别在于时期，政府票据的年期一般为2至5年美国短期国库券：时期比国库券及政府票据短，一般为3、6或9个月至2年。
短期国库券的利息在到期时支付，价格而根据利息而定零息票债券：无定期利息的债券，但发行价格相对面值有折让，在到期时才可实现回报Bond Anticipation Note(BAN)预期债券票据在预期将执行较大型债券发行的情况发行的短期附利息证券Bond Equivalent Yield (BEY) 债券等值收益计算每半年、每季度、每月支付利息的折让债券的年度收益率。
面值1000元的定息证券的计算方法如下：1000-购买价格‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾购买价格Bond Fund 债券基金以稳定收入及风险最小化为投资目标的共同基金，主要投资有收入的金融工具，包括企业、政府或市政债券Bond Option 债券期权与股票期权相同，唯一分别在于相关资产为债券而不是股票Bond Rating 债券评级对债券发行人违约可能性的评估。
评估根据发行人的财务状况及利润潜力。
提供债券评级服务的机构包括标准普尔(Standard & Poor's)、穆迪投资者服务(Moody's InvestorsService) 以及Fitch投资者服务(Fitch Investors Service) Bond Swap 债券互换一种投资策略，投资者出售一种债券，同时利用出售的收益买入另一种债券Book Building 需求建档根据机构投资者对首次公开上市的实际需求制定发行价格的过程Book Runner 账簿管理人管理一项新发行出售证券帐簿的主承销商Book Value 账面价值 1. 资产在资产负债表上的价值，换言之，相等于资产的成本减累计折旧2. 公司的净资产值，相等于总资产减无形资产（专利、商誉等）及负债Book Value Per Common 每普通股账面价值一家企业的普通股股东用来评估在偿还所有债务后股票安全度的标准Break Even Point (BEP) 收支平衡点收益相等于损失的一点或，期权买方要在无损失的情况下行使期权股价必须达到的水平。
对于买入期权而言，相等于行使价格+已付溢价。
对于出售期权，相等于行使价格- 已付溢价Bridge financing 过渡融资企业在进行首次公开上市前采用的一种融资方法，以取得足够的资金，维持营运Bridge loan 过渡贷款一名人士或一家公司在获得永久融资前采用的短期贷款Broad-Based Weighted Average 广泛基础加权平均一种在企业进行后续发行时保护现有优先股股东的反摊薄条款。
广泛基础加权平均条款适用于所有以往发行的股票及当时进行的发行Broad-Base Index 广泛基础指数用以反映总体市场活动的指数Bubble 市场泡沫价格升跌急剧的投机性市场或股票Budget 预算案对机构在特定时期内收入及开支的预测BUGS Index 无对冲黄金股票指数是美国股票交易所的一个指数，包含没有对一年半后黄金产量进行对冲的黄金公司Bulge Bracket 表现最佳承销商在承销团中出售最多股票的机构Bull 乐观投资者认为总体市场或个别证券或行业股票的股价将上升的投资者Bull Vertical Spread 看涨的纵向多空套做看涨投资者的投资策略，投资者认为某商品的市价将上升，但希望控制预测错误造成损失的可能性Bulldog Bond 猛犬债券由非英国企业在伦敦发行的英镑债券Bullet Bond 期末一次性偿还债券定期支付息票的债务工具，在到期日一次性偿还本金Bullet Loan 期末一次性偿还贷款在期末一次性偿还的贷款，预期贷款需要进行再融资以应付一次性偿还Bullet Repayment 一次性偿还在到期时偿还全数贷款的一次性付款Bullet Trade 子弹式交易买入摰郊蹟出售期权，买方因此可卖空相关股份，从而可以在熊市里无需等待股价回升而获利Bull Market 牛市一组证券的价格上升或预期会上升的市场状况Bull Spread 看涨的多空套做一种在相关证券价格上升时可获得最大利润的期权策略。