高盛财经汉英词典Word格式.docx

高盛财经汉英词典Word格式.docx

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（美国生产及库存控制协议）

商业前景指数

APICSBusinessOutlookIndex

Anationalmanufacturingindexthatsurveysseveralmanufacturingfirmsonamonthlybasis.Iftheindexisabove50itsignalsexpansion,ifitdipsbelow50itindicatescontraction.

CAMELS评级制度

CAMELSRatingSystem

Aninternationalbank-ratingsystemwithwhichbanksupervisoryauthoritiesrateinstitutionsaccordingtosixfactors.Thesixareasexaminedarerepresentedbytheacronym"

CAMELS."

CEDEL

OneoftwoprincipalclearinghousesforEuromarketsecurities.

Noticethattheformulamayalsobewrittenas:

accountspayable/（costofsales/numberofdays）.

accountsreceivable/（creditsales/numberofdays）.

NetOperatingIncome

‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾

TotalDebtService

NetIncome

Shareholder'

sEquity

TheROEisusefulincomparingtheprofitabilityofacompanytootherfirmsinthesameindustry.

Calculatedastotaltaxpaiddividedbytaxableincome.

2.Inthecaseoffixedincome,abondwitharatingofBBBorhigher.

Operatingcashflowiscalculatedthroughaseriesofadjustmentstonetincome.Itcanbefoundonthestatementofcashflows.?

2.Thedifferencebetweentheswaprateandthelendingrateofferedthroughotherinvestmentvehicleswithcomparablecharacteristics.

GDP平减数

GDPDeflator

Aneconomicmetricusedtoaccountforinflationbyconvertingoutputmeasuredatcurrentpricesintoconstant-dollarGDP.TheGDPdeflatorshowshowmuchachangeinthebaseyear'

sGDPreliesuponchangesinthepricelevel.

GDP差距

GDPGap

Thesacrificedoutputwithinacountry'

seconomyduetothefailuretocreatesufficientjobsforallthosewillingtowork.

H股

H-Shares

AshareofaChinesecompanylistedontheHongKongStockExchange.

一次性偿还

BulletRepayment

Asinglepaymentforanentireloanamountthatispaidatmaturity.

一次总付分配

LumpSumDistribution

Aonetimepaymentfortheentireamountdue,ratherthanbreakingpaymentsintosmallerinstallments.Somelump-sumdistributionsreceivespecialtaxtreatment.

一级资本

Tier1Capital

Atermusedtodescribethecapitaladequacyofabank.TierIcapitaliscorecapital,thisincludesequitycapitalanddisclosedreserves.

一般义务债券

GeneralObligationBond

Amunicipalbondbackedbythecreditand"

taxingpower"

oftheissuingjurisdiction,ratherthantherevenuefromagivenproject.

一般折旧制度

GeneralDepreciationSystem

Themostcommonlyusedsystemforcalculatingdepreciation.Personalpropertyisdepreciatedusingthedeclining-balancemethod,whichinvolvesapplyingthedepreciationrateagainsttheundepreciatedbalance.

七大工业国

GroupofSeven（G-7）

Sevenoftheworld'

sleadingcountriesthatmeetperiodicallytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues.

G-7

二级市场

SecondaryMarket

Amarketinwhichaninvestorpurchasesanassetfromanotherinvestor,ratherthananissuingcorporation.

二级发行

SecondaryOffering

Asaleofsecuritiesinwhichoneormoremajorstockholdersinacompanysellalloralargeportionoftheirholdings.Theunderwritingproceedsarepaidtothestockholders,ratherthantothecorporation.

人寿保险

LifeInsurance

Aprotectionagainstthelostincomethatwouldresultiftheinsuredweretopassaway.Thenamedbeneficiaryreceivestheproceedsandistherebysafeguardedfromfinancialimpactsofthedeathoftheinsured.

二级资本

Tier2Capital

Atermusedtodescribethecapitaladequacyofabank.TierIIcapitalissecondarybankcapitalthatincludesitemssuchasundisclosedreserves,generallossreserves,subordinatedtermdebt,andmore.

个人收入

PersonalIncome

Anindividual'

stotalearningscomingfromwages,businessenterprises,andvariousinvestments.

个人消费开支

PCE

SimilartoCPI,PCEisareport（actuallyapartofthepersonalincomereport）putoutbytheBureauofEconomicAnalysisoftheDepartmentofCommerce.

PCEisameasureofpricechangesinconsumergoodsandservices.Itconsistsoftheactualandimputedexpendituresofhouseholds,andincludesdatapertainingtodurables,non-durables,andservices.

个人理财

PersonalFinance

Financialplanningforindividuals.Generally,itinvolvesanalyzingtheircurrentfinancialposition,predictingshort-termandlong-termneeds,andrecommendingafinancialstrategy.Thismayinvolveadviceonpensions,schoolfees,mortgages,lifeinsurance,andinvestments.

子公司、附属公司

Subsidiary

Acompanyownedbyanothercompanythatcontrolsmorethan50%ofitsvotingstock.

上市公司

PublicCompany

Acompanythathasissuedsecuritiesthroughanofferingwhicharenowtradedontheopenmarket.

上市证券

ListedSecurity

Securitiesthathavebeenacceptedfortradingpurposesbyarecognizedandregulatedexchange.

已充分反映实值

FullyValued

Astockthathasreachedapricethataccuratelyreflectsthestrengthofthecompany.

已动用资本回报率

ReturnOnCapitalEmployed（ROCE）

Aratiothatindicatestheefficiencyandprofitabilityofacompany'

scapitalinvestments.

Calculatedas:

Earningsbeforeinterestandtax（EBIT）

‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾

（Capitalemployed+Shorttermborrowings-Intangibleassets）

ROCE

已发行股票

SharesOutstanding

Thenumberofsharesthatarecurrentlyownedbyinvestors.Thisincludesrestrictedshares（sharesownedbythecompany'

sofficersandinsiders）andsharesheldbythepublic.Sharesthatthecompanyhasrepurchasedarenotconsideredoutstandingstock.

大宗交易

BlockTrade

Thesaleorpurchaseofalargequantityofsecurities.

广泛基础加权平均

Broad-BasedWeightedAverage

Ananti-dilutionprovisionusedforthebenefitofexistingpreferredshareholderswhenadditionalofferingsaremadebythecorporation.Thebroad-basedweightedaverageaccountsforallequitypreviouslyissuedandcurrentlyundergoingissue.

广泛基础指数

Broad-BaseIndex

Anindexdesignedtoreflectthemovementoftheentiremarket.

下调评级

Downgrade

Anegativechangeintheratingofasecurity.

子弹式交易

BulletTrade

Theactofpurchasingan"

inthemoney"

putoptionsothatthebuyercancapitalizeonabearmarketbyeffectivelyshortingastockwithoutwaitingforanuptick.

已售商品成本

COGS

Anexpensethatreflectsthecostoftheproductorgoodthatgeneratesrevenueforacompany.Sometimesreferredtoas"

CostofSales."

CostofGoodsSold（COGS）

下游

Downstream

Referstooilandgasoperationsaftertheproductionphaseandthroughtothepointofsale.

已解除债务的破产人

DischargeinBankruptcy

Whenabankruptpersonorcompanyislegallyfreeandclearofanyobligationtorepaycertaindebts.

已缴资本

Paid-UpCapital

Thestateofasettlementwhenallpaymentobligationsforasecurityhasbeencompleted.

兀鹫投资者

VultureCapitalist

1.Aslangwordforaventurecapitalistwhodeprivesaninventorofcontrolovertheirowninnovationsandmostofthemoneytheyshouldhavemadefromtheinvention.

2.Aventurecapitalistwhoinvestsinflounderingfirmsinthehopesthattheywillturnaround.

兀鹫基金

VultureFund

Afundthatbuyssecuritiesindistressedinvestments,suchashigh-yieldbondsin（ornear）defaultorequitiesthatarein（ornear）bankruptcy.

五大工业国

G-5

Fiveoftheworld'

sleadingcountriesthatmeetperiodicallytoachieveacooperativeeffortoninternationaleconomicandmonetaryissues.

GroupofFive（G-5）

公开上市

GoingPublic

Theprocessofsellingsharesthatwereformerlyprivately-heldtonewinvestorsforthefirsttime.

开支比率

ExpenseRatio

Thepercentageoftheassetsthatwerespenttorunamutualfund.Itincludesthingslikemanagementandadvisoryfees,travelcosts,and12b-1fees.Theexpenseratiodoesnotincludebrokeragecostsfortradingtheportfolio.

公开市场委员会

FederalOpenMarketCommittee（FOMC）

ThebodythatsetstheinterestrateandcreditpoliciesoftheFederalReserveSystem.

FOMC

日历年

CalendarYear

TheyearthatbeginsJanua