-刍议
A
absolute yield spread
绝对收益率价差
accelerated depreciation method
加速折旧法
account
form
账户式
accounting equation
会计等式
accrual
(
basis
)
accounting
权责发生制
accrued Interest
(
AI
)
应计利息
accrued
liabilities
应计负债
addition rule
加法规则
adverse
opinion
反面意见
agency security
政府机构证券
Aggregate
Demand
(
AD
)
总需求
Aggregate Sup
ply
(
AS
)
总供给
amortization
①分期偿还②分期摊销
anomalies
异常现象
anticipatory hedge
预期套期保值
antidilutive EPS
反稀释每股收益
arbitrage
套利
Asset-Backed
Security
(
ABS
)
资产支持证券
automatic
stabilizers
自动稳定器
Available-For-Sale
(
AFS
)
securities
待售证券
average cost
method
平均成本法
average fixed cost
平均固定成本
B
balanced budget
平衡预算
balance shee
t
(
B/S
)
资产负债表
bank
discount yield
银行贴现收益
banker's acceptance bill
银行承兑汇票
barrier to
entry
进入壁垒
basic
earnings per share
每股基本收益
binomial distribution
二项式分布
bond-
equivalent yield
(
BEY
< br>)
债券等值收益率
Book Value (BV)
账面价值
bootstrapping
步步为营法
breakeven
point
损益平衡点
business cycle
经济周期
C
call
(
option
)
看涨期权
call risk
提前赎回风险
cap
①封顶②上限期权
capital budgeting
资本预算
capitalizati
on
(
financial leverage
)
rate
(
cap
rate
)
capitalized interest
资本化利息
capital
lease
融资租赁
资本化(财务杠杆)比率
Capital Market Line
(
< br>CML
)
资本市场线
cash
conversion cycle
现金流转周期
Cash Flow
(
CF
)
现金流量
change in accounting principle
会计原则的变更
clean
price
净价
closed-
end fund
封闭式基金
code of ethics
道德守则
coefficient
of variation (CV)
变异系数
Collateralized Bond Obligation
(
CBO
)
资产抵押债券
Collateralized Mortgage Obligations
(
CMO
)
不动产抵押担保债券
Commercial Paper
(
CP
)
商业票据
commodity
option
商品期权
complex capital structure
复杂的资本结构
comprehensive Income
(
CI
)
综合收益
Conditional
Prepayment Rate
(
CPR
)
有条件提前偿付率
conditional probability
条件概率
confidence
interval
置信区间
confidence level
置信水平
confirming
evidence trap
有利信息陷阱
Consumer Price Index
(
CPI
)
消费者物价指数
consumer
surplus
消费者剩余
contingent claims
或有债权
continuously
compounded
连续复利
continuous random variable
连续随机变量
contra
account
抵消账户
convexity
凸性
corporate bonds
公司债券
corporate
governance
公司治理
correlation
相关性
cost-push inflation
成本推动型通货膨胀
country
risk
国家风险
coupon
rate
票面利率
coupon
strips
本息分离利息券
covariance
协方差
covenant
合同条款
credit analysis
信用分析
credit
rating
信用评级
credit spread
贷方价差(交易)
credit
spread risk
信用溢价风险
cross elasticity of demand
需求的交叉弹性
Crowding-
out effect
挤出效应
cumulative absolute frequency
累积绝对频率
currency
forward
外汇远期合约
currency swap
货币互换
Current Asse
t
(
CA
)
流动资产
Current Liab
ility
(
CL
)
< br>
流动负债
cyclical
unemployment
周期性失业
D
data mining bias
数据挖掘偏差
debt
securities
债务证券
default risk
违约风险
deferred coupon bond
递延息票债券
deferred
tax asset
递延税资产
deferred tax liabilities
递延税负债
demand-pull
inflation
需求拉动型通货膨胀
deposit expansion multiplier
存款扩大乘数
depreciation
①折旧②贬值
diluted
earnings per share
稀释的每股收益
discontinued operations
停止经营
discounted
cash flow analysis
现金流贴现模型分析
discounted payback period
贴现回收期法
discount
rate
贴现率
discrete
random variable
离散型随机变量
discrete time
离散时间
discrete
uniform probability function
离散均匀概率函数
discretionary fiscal policy
相机抉择的财政政策
dollar
duration
货币久期
Double-Declining- Balance depreciation<
/p>
(
DDB
)
双倍余额递减折旧法
downgrade risk
调低评级风险
DuPont
analysis
杜邦分析法
duration
久期
E
earnings multiplier model
收益乘数模型
Effective
Annual Rate
(
EAR
)<
/p>
实际年利率
effective duration
有效久期
efficient
frontier
有效边界
Efficient Market Hypothesis
(
EMH
)
有效市场假说
elasticity
of demand
需求弹性
embedded option
嵌入期权
equity swap
权益互换
escalator
clause
伸缩条款
estimated (or fitted) parameters
估计的参数值
estimated
rate of return
预期收益率
European-style option or European
option
欧式期权
event
risk
突发事件风险
event
study
事件研究
exchange option
交换期权
exchange
rate risk
汇率风险
Exchange-traded funds (ETFs)
交易所交易基金
expenditure multiplier
支出乘数
explicit
cost
显性成本
extension risk
扩展风险
Extraordinary item
非常项目
F
factor
①应收账款收买商号②抵押因子
Federal Reserve Board
(
FRB/Fed
)
联邦储备委员会
feedback
theory
反馈理论
Financial Accounting Standards Board
(
FASB
)
美国财务会计准则委员会
financial statement analysis
财务报表分析
financing
cash flow
融资现金流
First- In
,
First-
Out
(
FIFO
)
先进先出法
fiscal
policy
财政政策
fixed
income securities
固定收益证券
floating rate bond
浮动利率债券
floor
①交易大厅。②下限期权。
floor agreement
利率下限合约
Flotation
cost,F
发行成本
forward contract
远期合约
forward
exchange rate
远期汇率
Forward Rate Agreement
(
FRA
)
远期利率协议
Free Cash
Flow
(
FCF
)
< br>
自由现金流
frictional unemployment
摩擦性失业
fundamentals
基本面
futures contract
期货合约
G
geometric average
几何平均
Global
Investment Performance StandardsTM
(
GIPS?
)
全球投资绩效标准
going-
concern assumption
持续经营假设
goodwill
商誉
go public
公营化
Gross Domestic Product
(
GDP
)国内生产总值
H
harmonic mean
调和平均数
hedge fund
对冲基金
held- to-
maturity securities
持有至到期的证券
Herfindahl index or Herfindahl-
Hirschman index
赫芬德指数
Holding Period Return
(
HPR
)
持有期收益
Holding
Period Yield
(
HPY
)
持有期收益
hypothesis testing
假设检验
I
impairment
亏损
income elasticity
收入弹性
Income State
ment
(
I/S
)
< br>
损益表
income
tax expense
所得税费用
index option
指数期权
industry life-cycle
行业生命周期
inflation
通货膨胀
intangible
assets
无形资产
interest rate forward
利率远期合约
interest
rate option
利率期权
Interest Rate Parity
(
IRP
)
利率平价理论
interest
rate risk
利率风险
interest rate swap
利率互换
interest
rate tree
利率树
Internal Rate of Return
(
IRR
)
内部收益率
International Financial Reporting
Standard(IFRS)
国际财务报告准则
inventory method of depreciation
盘存折旧法
inverted
yield curve
反向收益率曲线
Investment Cash Flow
(
ICF
)
投资现金流量
Investment
Opportunity Schedule
(
IOS
)
投资机会表
Investment Policy Statement(IPS)
投资策略文件
J
junior bond
次级债券
K
kurtosis
峰态
是指统计上的术语,用于和正态
分布图高峰形态的比较。包括尖峰(
leptokurtic
)
、中峰
(mesokurtic)
和
低峰
(platykurtic)
。
L
labor market
劳动力市场
Laffer
curve
拉弗曲线
Last-
In
,
First Out
(
LIFO
)
后进先出法
law of
diminishing marginal utility
边际效用递减规律
liabilities
负债
lognormal distribution
对数正态分布
London
InterBank Offering Rate
(
LIB
OR
)
伦敦银行同业拆放利率
long-
term liability/debt
长期负债
look-ahead bias
预测偏差
lookback
option
回顾期权
M
macroeconomic factor
宏观经济因素
Management
Discussion and Analysis
(
MD&A
)
管理、讨论和分析
marginal
benefit
边际利益
Marginal Cost
边际成本
Marginal
Cost of Capital
(
MCC
)
边际资本成本
Marginal Revenue
(
MR
)
边际收益
margin call
追加保证金通知
marketable securities
有价证券