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
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glish EnglishDefinitions
AnSECrulethatmodifiedatwo-yearholdingperiodrequirementonprivatelyplacedsecuritiesbypermittingQualifiedInstitu
（QIBs)totradethesepositionsamongthemselves.
ArulewherebythesumoftheinflationrateandtheP/EratiooftheDowJonesIndustrialAverageisanindicatorofthedirectiono
Ifthetotalisabove18,stocksaresupposedtodecrease.Ifthetotalisunder18，thenthestockma
mpanyActof1940 Createdin1940throughanactofCongress，
thispieceoflegislationclearlydefinestheresponsibilitiesandlimitationsplaceduponfundcompaniesthatofferinvestmentp
Arulestatingthatinordertofindthenumberofyearsrequiredtodoubleyourmoneyatagiveninterestrate,youdividethecom
Theresultistheapproximatenumberofyearsthatitwilltakeforyourinvestmenttodouble。

A—Z
EnglishDefinitions
dex Anationalmanufacturingindexthatsurveysseveralmanufacturingfirmsonamonthlybasis.Iftheindexisabove50itsignalsexpansion,ifitd
Aninternationalbank—ratingsystemwithwhichbanksupervisoryauthoritiesrateinstitutionsaccordingtosixfactors。

Thesixareasexaminedarerepresentedbytheacronym”CAMELS."
OneoftwoprincipalclearinghousesforEuromarketsecurities. Noticethattheformulamayalsobewrittenas:accountspayable/（costofsales/numberofdays）。

Noticethattheformulamayalsobewrittenas:accountsreceivable/（creditsales/numberofdays)。

NetOperatingIncome
‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾
TotalDebtService
NetIncome
‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾
Shareholder'sEquity TheROEisusefulincomparingtheprofitabilityofacompanytootherfirmsinthesameindustry. Calculatedastotaltaxpaiddividedbytaxableincome。

2。

Inthecaseoffixedincome，abondwitharatingofBBBorhigher。

Operatingcashflowiscalculatedthroughaseriesofadjustmentstonetincome。

Itcanbefoundonthestatementofcashflows。

?
2.Thedifferencebetweentheswaprateandthelendingrateofferedthroughotherinvestmentvehicleswithcomparablecharacteristics.
Aneconomicmetricusedtoaccountforinflationbyconvertingoutputmeasuredatcurrentpricesintoconstant—dollarGDP。

TheGDPdeflatorshowshowmuchachan geinthebaseyear’sGDPreliesuponchangesinthepricelevel。

Thesacrificedoutputwithinacountry'seconomyduetothefailuretocreatesufficientjobsforallthosewillingtowork。

AshareofaChinesecompanylistedontheHongKongStockExchange.
一划
EnglishDefinitions oranentireloanamountthatispaidatmaturity.
tfortheentireamountdue，ratherthanbreakingpaymentsintosmallerinstallments.Somelump—sumdistributionsreceivespecialtaxtreatm ribethecapitaladequacyofabank。

TierIcapitaliscorecapital,thisincludesequitycapitalanddisclosedreserves. ackedbythecreditand”taxingpower"oftheissuingjurisdiction,r atherthantherevenuefromagivenproject. lyusedsystemforcalculatingdepreciation.Personalpropertyisdepreciatedusingthedeclining-balancemethod,whichinvolvesapplyingthe
二划
EnglishDefinitions
rld'sleadingcountriesthatmeetperiodicallytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues. rld'sleadingcountriesthatmeetperiodicallytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues。

chaninvestorpurchasesanassetfromanotherinvestor,ratherthananissuingcorporation。

esinwhichoneormoremajorstockholdersinacompanysellalloralargeportionoftheirholdings.Theunderwritingproceedsarepaidtothestoc
ainstthelostincomethatwouldresultiftheinsuredweretopassaway。

eficiaryreceivestheproceedsandistherebysafeguardedfromfinancialimpactsofthedeathoftheinsured。

escribethecapitaladequacyofabank.TierIIcapitalissecondarybankcapitalthatincludesitemssuchasundisclosedreserves,generallossreserv
三划
EnglishDefinitions
Anindividual’stotalearningscomingfromwages,businessenterprises,andvariousinvestments.
SimilartoCPI,PCEisareport(actuallyapartofthepersonalincomereport）putoutbytheBureauofEconomicAnalysisoftheDepartmentof
PCEisameasureofpricechangesinconsumergoodsandservices。

Itconsistsoftheactualandimputedexpendituresofhouseholds,andin non-durables，andservices。

Financialplanningforindividuals。

Generally,itinvolvesanalyzingtheircurrentfinancialposition,predictingshort—termandlong-termn andrecommendingafinancialstrategy。

Thismayinvolveadviceonpensions,schoolfees，mortgages,lifeinsurance，andinvestments. Acompanyownedbyanothercompanythatcontrolsmorethan50％ofitsvotingstock。

Acompanythathasissuedsecuritiesthroughanofferingwhicharenowtradedontheopenmarket. Securitiesthathavebeenacceptedfortradingpurposesbyarecognizedandregulatedexchange。

Astockthathasreachedapricethataccuratelyreflectsthestrengthofthecompany.
Aratiothatindicatestheefficiencyandprofitabilityofacompany'scapitalinvestments。

Calculatedas：
Earningsbeforeinterestandtax(EBIT)
‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾
(Capitalemployed+Shorttermborrowings—Intangibleassets)
Aratiothatindicatestheefficiencyandprofitabilityofacompany’scapitalinvestments.
Calculatedas:
Earningsbeforeinterestandtax(EBIT)
‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾
(Capitalemployed+Shorttermborrowings-Intangibleassets) Thenumberofsharesthatarecurrentlyownedbyinvestors.Thisincludesrestrictedshares(sharesownedbythecompany'sofficersandinsi andsharesheldbythepublic.Sharesthatthecompanyhasrepurchasedarenotconsideredoutstandingstock.
Thesaleorpurchaseofalargequantityofsecurities。

age Ananti-dilutionprovisionusedforthebenefitofexistingpreferredshareholderswhenadditionalofferingsaremadebythecorporation。

Thebroad-basedweightedaverageaccountsforallequitypreviouslyissuedandcurrentlyundergoingissue.
Anindexdesignedtoreflectthemovementoftheentiremarket.
Anegativechangeintheratingofasecurity。

Theactofpurchasingan”inthemoney”putoptionsothatthebuyercancapitalizeonabearmarketbyeffectivelyshortingastockwithoutw
Anexpensethatreflectsthecostoftheproductorgoodthatgeneratesrevenueforacompany。

Sometimesreferredtoas"CostofSales。

”
Anexpensethatreflectsthecostoftheproductorgoodthatgeneratesrevenueforacompany.Sometimesreferredtoas"CostofSales."
Referstooilandgasoperationsaftertheproductionphaseandthroughtothepointofsale. Whenabankruptpersonorcompanyislegallyfreeandclearofanyobligationtorepaycertaindebts。

Thestateofasettlementwhenallpaymentobligationsforasecurityhasbeencompleted。

1.Aslangwordforaventurecapitalistwhodeprivesaninventorofcontrolovertheirowninnovationsandmostofthemoneytheyshou
2.Aventurecapitalistwhoinvestsinflounderingfirmsinthehopesthattheywillturnaround. Afundthatbuyssecuritiesindistressedinvestments,suchashigh-yieldbondsin（ornear）defaultorequitiesthatarein（ornear)bankrup
四划
EnglishDefinitions ytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues.
allytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues。

-heldtonewinvestorsforthefirsttime。

alfund.Itincludesthingslikemanagementandadvisoryfees,travelcosts，and12b—1fees。

Theexpenseratiodoesnotincludebrokeragecos eFederalReserveSystem.
eFederalReserveSystem.
nunderwriter
orporation。

Theprospectusisgenerallycreatedforaproposedoffering（usuallyanIPO）,buttheycanstillbeobtainedfromexistingbusiness besthefund'sobjectives，history，managerbackground，andfinancialstatements.
ty，thedeliverydate,andotherfactsthatareimportantforinvestors.
tockmarket.
especiallyT—bills）areconsideredtoberisk—ernment。

ortrading。

Thefloatiscalculatedbysubtractingrestrictedsharesfromoutstandingshares.
erations.
eandreduceyourtaxableincome。

alfundcompanytosomeotherform,suchasalimitedliabilityorcorporation。

otalworthoftheorganizationisdividedintosharesofstock，eachrepresentingaunitofownership。

Acorporationisongoingandtheownersfa rity。

tlyofeachotherandhavenorelationshiptoeachother.
anacquiredcompanyusedtoconsolidatethefinancialstatementsofbothcompanies。

mpriceforafuturescontract.Thisisequaltothespotpriceaftertakingintoaccountcompoundedinterest（anddividendslostbecausetheinves eandsaleoftwooptionsofthesametype,havingthesamestrikeprice,butdifferentexpirationdates。

SindexistheAMEX’sindexmeasuringgoldcompaniesthatdonothedgetheirgoldproductionbeyondayearandahalf. hangeswithmarketconditions（shortterminterestrates).
dedincontractstoremoveliabilityforunforeseeneventsrestrictingparticipantsfromfulfillingobligations. hemarketforagiventypeofproductorservice.
oftheborrower。

Thereisnocollateral，andtheagreementisdocumentedbyanindenture.
ndmajorcommercialbanks。

fordifferentlevelsofprofits. ththepurposeofprovidingkeydetailsandfactualprooftothedecisionmakersofamergeroracquisition。

risingorareexpectedtorise.
eforedeductions。

goodssold(alsocalledgrossmargin）.
derlyingperceptionofthevalue。

eunderlyingstock'spriceandthestrikeprice.Forputoptions,itisthedifferencebetweenthestrikepriceandtheunderlyingstock’sprice.Inthec
rcompany。

company.
smanagementinordertopreventordeterunwantedtakeovers.
fromattemptinghostiletakeovers.Theseregulationsvaryacrossstatelinesandtypicallyaffectonlythecompaniesincorporatedwithinthestat
eNatureandCausesoftheWealthofNations。

Inhisbookhestates:
irowngood(andbecomewealthier),andbydoingso，throughtradeandentrepreneurship，societyasawholewillbebetteroff。

Furthermore，ciencyanddecreasewastebyproducinggoodsonlyastheyareorderedorneeded.
process,design，ornewinvention。

backtonegativeafteraquarterortwoofbriefpositivegrowth。

Inotherwords,arecessionfollowedbyashort-livedrecovery,followedbyanothe ssofcommonshares,usuallycalled”ClassA"and"ClassB。

”
thecreditor.
a landinteresttothecompany’slossesduetonaturaldisasters.
utoccurswhenaparentcompanysellsaminority（usually20％orless）stakeinasubsidiaryforanIPOorrightsoffering。

anyhooksupwithventureinvestorsandanewmanagementteamtolaunchanInternetspinoff. sthanthenumberofsharesissued。

Thisissometimesreferredtoasanunderbooking.
pin-off。

”
hasesecurities(usuallyequity)fromtheissuerataspecificpricewithinacertaintimeframe. wherebythecompanyissueswarrantsequaltosomepercentageofthedollaramountoftheshareholder'sinvestment. .
fbusinessandretainingthecorebusinesswhilesellingoffthesubsidiariestohelpfundthetakeover。

vestments。

Theyaretypicallyemployedbybrokeragefirms，investmentadvisors，recommendationsonsecurities.Analystsusuallyspecializeinspecificindustriesorsectorstoallowforcomprehensiveresearch。

allstartupsorentrepreneurs。

acertainlimit。

werscreditworthiness，ratherthanbysomesortofcollateral.
ndividualwithoutholdingcollateralonthepropertyforsecurity.Thisputsthecreditorinahigherrisksituation
andwillbuybackshareswheninvestorswishtosell。

erylevelofbusiness,includingmanufacturing,transportation，
cticesthatrestraintrade.Examplesofillegalpracticesareprice—fixingconspiracies,corporatemergerslikelytoreducethecompetitivevigoro romeveryoneregardlessofhowmuch(orlittle）anindividualearns。

bilityandprosperityofthepetroleummarket.OPECmembershipisopentoanycountrythatisasubstantialexporterofoilandsharestheidealsof
acompany.
distributingnewsharesforanexistingpartofanothercompany.
res。

Ina2-for-1split,eachstockholderwouldreceiveanadditionalshareforeachshareformerlyheld。

neachfunctionofanorganizationareestablishedandrelationshipsaredefinedbetweenactivities.Thisinformationisthenusedtodecidehowm。