财经词汇.docx

财经词汇.docx

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财经词汇

A

　　AcceleratedDepreciation

　　加速折舊

　　Anaccountingmethodthatallowsacompanytowriteoffanasset’scostatafasterratethanthetraditionalmethod.

　　Accidental-death-and-dismembermentinsurance

　　意外死亡及斷肢保險

　　Atypeofinsurancethatpaysifyouarekilledormaimedinanaccidentbutprovidesnobenefitintheeventofillnessorillness-relateddeath.

　　AccountPayable

　　應付帳款

　　Moneyacompanyowesformerchandiseorservicesboughtoncredit.

　　AccountReceivable

　　應收帳款

　　Moneyowedtoacompanyformerchandiseorservicesboughtoncredit.

　　Accountant

　　會計師，會計員，會計

　　Apersonwhorecordsandexaminesindividuals’orbusinesses’finances.

　　Accountant’sOpinion

　　查帳意見書

　　Asignedstatementofopinionfromanaccountingfirmofacorporation’sfinancialstatements.Theauditormustfollowgenerallyacceptedaccountingprinciples.Theopinioncanbeunqualifiedorqualified.Aqualifiedopinioncallsattentiontolimitationsoftheauditorunusualitemsinthestatement.

　　AccrualBasis

　　應計制，權責應計制

　　Accountingmethodinwhichincomeandexpensesareaccountedforastheyareearnedorincurred,althoughtheymaynothavebeenreceivedorpaidyet.

　　ActualCashValueCoverage

　　實際現金價值保額

　　Inhomeinsurance,thetypeofpolicythatpaysonlythecurrent,depreciatedvalueoffurnitureandotherhouseholdpossessionswhentheyaredamagedordestroyed.Provideslessprotectionthanreplacement-costcoverage.

　　Adjustable-RateMortgages（ARMs）

　　可調息按揭

　　Homemortgageswithinterestratesthatmoveupanddownovertime,basedonchangesinmarketinterestrates.

　　AdjustedGrossIncome

　　調整後總收入

　　AstepinarrivingathowmuchofyourincomeistaxablebyUncleSam.Adjustedgrossincome,orAGI,consistsofyourgrossincomefromtaxablesourcesminuscertainitems,suchaspaymentstoaKeoghplanoradeductibleIndividualRetirementAccount.AGIminusdeductionsandpersonalexemptionsequalsyourtaxableincome.

　　Affiliate

　　聯號，聯營公司，附屬公司

　　Twocompaniesareaffiliatedwhenoneownslessthanamajoritystakeoftheother,orwhenbotharesubsidiariesofathirdcompany.Or,generally,anyassociationbetweentwocompaniesthatisshortofaparent-subsidiarytie.

　　Aggregate

　　總額，合計，法人團體

　　Atotalamount.

　　Alimony

　　贍養費

　　Atypeofpaymentfromoneformerspousetoanotherthatisagreedtoaspartofadivorcesettlement.Alimonyistax-deductibleforthepersonwhopaysitandtaxableincomeforthepersonwhoreceivesit.

　　All-OrdinariesIndex

　　所有普通股指數

　　IndexofstocksontheAustralianstockmarketchosenonthebasisofmarketcapitalizationandvolume.

　　AlternativeMinimumTax

　　代用最低稅

　　Atax-lawprovisionthatensuresthatindividualsandcompaniespaysomeincometax,nomatterhowmanydeductionsorcreditstheyclaim.UndertheAMT,certainmoneynotusuallyconsideredtaxableincome-sumsusuallydeductible,orincomeontax-freebonds--aretreatedastaxable.

　　AmericanDepositoryReceipts

　　美國寄存單據，預託證券

　　ReceiptsheldbyanAmericanbankthatrepresentsharesinaforeigncompany.AlsocalledAmericandepositoryshares.AbbreviatedasADRs.

　　外國在美國的未掛牌而可買賣的寄存票據。

　　AmericanOption

　　美式期權

　　Anoptionthatmaybeexercisedatanytimepriortoexpiration.

　　容許持有人在期權合約到期日或之前任何時間內行使的認沽或認購期權。

　　Amortization

　　攤還，分期攤還，攤銷

　　Theaccountingprocedurethatcompaniesusetowriteoffintangiblerightsorassets--suchasgoodwill,patentsorcopyrights--overtheperiodoftheirexistence.

　　Annualpercentagerate

　　年百分率

　　Theinterestrateborrowerspayonaloan.Mostofaloan’sup-frontfeesarefactoredintotheAPR.

　　Annual-renewable-terminsurance

　　年可變期限保險

　　Terminsurancethatisrenewedeachyear,withpremiumsgoingupeachtime.

　　Annualreport

　　年報

　　Theyearlyreportofacompany’sfinancialstateandorganizationpreparedbymanagementforshareholders.

　　Annuity

　　年金，年積金，養老金

　　Astreamofpaymentsthatcontinuefortherecipient’slife,orsomeotherperiod.Also,atax-deferredinvestmentaccountsoldbyinsurers,banks,brokeragefirms,andmutualfundcompanies,andacommoninvestmentoptionincertainretirementplans.Withan“immediate“annuity,thebuyerhandsoveralumpsumandreceivespaymentsthatbeginimmediately.Thepurchaseisusuallyirrevocable,andpaymentsareusuallyfixedforlife.Witha“deferred“annuity,themoneyremainsintheannuitytoaccumulatewithoutbeingtaxeduntiltakenout,usuallyyearslater.“Fixedannuities“providearateofreturnthatisfixedforayearorsobutthatthencanmoveupanddown.“Variableannuities“allowinvestorstoallocatetheirmoneyamongabasketofmutualfund-like“sub-accounts“;thereturndependsontheperformanceofthefundsselected.Watchoutforhighfeesandpenaltiesforearlywithdrawals.

　　Antitrustlaw

　　反壟斷法，反托拉斯法

　　Anylawthatencouragescompetitionbylimitingunfairbusinesspracticesandcurbingmonopolies’power.

　　Appreciate

　　增值，升值

　　Anincreaseinanasset’svalue.

　　Arbitrage

　　套戥，套利

　　Atechniqueofbuyingandsellingsecuritiestotakeadvantageofsmalldifferencesinprice.

　　同時買賣類似商品，賺取兩者間的差價。

　　Asked

　　賣價，要價

　　Thepricethatsomeoneiswillingtoacceptforasecurityoranasset.Inthestockmarket,theaskportionofastockquoteisthelowestpriceanyoneiswillingtoacceptforasecurityoranassetatthattime.

　　市場要求入股票或其他金融工具的價格，即市場求沽的價格。

　　Asset

　　資產

　　Everythingacompanyorindividualownsorisowed.

　　Asset-backedsecurities

　　具資產保證證券

　　Securitiesbackedbyloansoraccountsreceivable.Forexample,anasset-backedbondiscreatedwhenasecuritiesfirmbundlessometypeofdebt,likecarloans,andsellsinvestorstherighttoreceivethepaymentsthatconsumersmakeonthoseloans.

　　Assetmanagementaccounts

　　資產管理帳戶

　　All-in-oneaccountsthatallowcustomersofbrokeragefirmstobuyandsellsecuritiesandstorecashinoneormoremoneymarketmutualfunds.Asset-managementaccountsgenerallyoffercheck-writingprivileges,creditordebitcards,andautomatictransfersfromoneaccounttoanother.Theyoftencomewithanannualfeeofupto$100.

　　Atthemoney

　　剛到價

　　Anoptionwithastrikepriceequaltothecurrentpriceoftheinstrument,suchasastock,uponwhichtheoptionwasgranted.

　　Auctionmarket

　　拍賣市場

　　Tradingsecuritiesonastockexchangewherebuyerscompetewithotherbuyersandsellerscompetewithothersellersforthebeststockprice.Tradinginindividualstocksismanagedandkeptorderlybyaspecialist.

　　Auditor’sreport

　　核數師報告，查帳員報告

　　Theindependentaccountingfirm’sopiniononwhetherthecompany’sfinancialstatementsconformtogenerallyacceptedaccountingprinciples.

　　Average

　　平均數，平均

　　Inthestockmarket,averagesareindicatorsthatmeasurepricechangesinrepresentativestockprices.ThemostpopularindicatoristheDowJonesIndustrialAverage,whichmeasurestheperformanceof30industrialstocks.

　　B

　　Balancedfund

　　平衡基金

　　Amutualfundthathasthreeinvestmentobjectives:

conserveinvestors’principal,paysteadyincomeandpromotelong-termgrowthofbothprincipalandincome.

　　美國互助信託投資基金之一

　　Balanceofpayments

　　國際收支平衡表，國際收支，國際收支差額

　　Astatementofacountry’stradeandfinancialtransactionswiththerestoftheworldoveraperiodoftime.

　　Balanceoftrade

　　對外貿易差額，國際貿易差額

　　Thedifferencebetweenacountry’simportsandexportsduringaspecifictimeperiod.

　　Balancesheet

　　資產負債表

　　Financialstatementthatlistsacompany’sassetsandliabilitiesasofaspecifieddate.

　　Banker’sacceptance

　　銀行承兌，銀行承兌票據

　　Aformoffinancingusedinimport/exporttransactions.

　　Bankruptcy

　　破產，倒閉

　　AlegalprocessgovernedbytheU.S.bankruptcycodeforpeopleorcompaniesunabletomeetfinancialobligations.Thebankruptcycodeisdividedintochaptersthatprovidedifferenttypesofrelief.Chapter7governsliquidationratherthanreorganization.Chapter9providesformunicipaldebtadjustments.Chapter11providesforreorganizationandrepaymentforindividuals,partnerships,andcorporationsthataredomiciledintheU.S.Chapter12governsreorganizationandrepaymentforfarmersorclosely-heldfarmingcorporationshavingdebtofnomorethan$1.5million.Chapter13providesforindividualdebtadjustmentsandisanalternativetoliquidationunderChapter7.

　　Basispoint

　　基點，最基本單位

　　Thesmallestmeasureusedinquotingyieldsonbondsandnotes.Onebasispointis0.01%ofyield.Forexample,abond’syieldthatchangedfrom12.72%to12.52%hasmoved20basispoints.

　　Bearerstock

　　不記名股票，無記名股票

　　Stockcertificatesthataren’tregisteredinanyname.Theyarenegotiablewithoutendorsementbyanyperson.

　　Bearmarket

　　熊市，跌市，淡市

　　Whensecuritypricesdecline15%ormore.

　　Bellwetherbond

　　牽頭羊債券

　　FortheU.S.market,itisthe30-yearTreasurybondmostrecentlyofferedbythegovernment.Itsperformanceisabenchmarkforevaluatingthebondmarketingeneral.Alsocalledthelongbond.

　　Beneficiary

　　受益人，受款人

　　Apersonyounameinyourwi