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AGM
年度股东大会
Annual
General Meeting
的缩写,指在财政年度结束后不久邀请股东就公司的年
度报告、财务报表和年终估息等事宜进
行表决而召开的大会。公司常在新财政年度的头几
个月内召开年会,并借此向股东汇报公司的业务前景。
Abbreviation of Annual General Meeting.
The meeting that the shareholders are invited to
attend at the end of fiscal year for the
discussion
of
the
annual
report,
financial
report
and
yearly
estimation
of
interest,
EST.
A
company
usually
holds
annual
meetings at the initial months of a new
fiscal year and report to the shareholders the
prospect of the company's business.
AAA/Aaa 3A
等级
偿还债务的能力极强,基本不受不利经济环境的影响。由标准普尔、穆迪和惠誉国际等主要评级机
构评定。评级对象
通常为债券,银行信用等。
The
strongest
reimbursing
ability
which
is
hardly
effected
by
the
economic
environment.
The
evaluation
is
by
Standard
&
Poor's, Moody, Fitch and other major
international credit agencies and mainly for
securities and bank credits ET.
Account
Analysis
账目分析
由银行
提供的概述公司交易活动,现金结余及各账户费用的帐单,通常为月结。
A bank statement, usually monthly,
summarizes the transaction movements, balance and
charges on each bank account held by
the company.
Accretion
增值
指金融工具在其期限内名义本金
值的增加。例如,某企业以贴现方式买进债券,会计处理为每月将债券到期时可获得
的资
本增值逐步入帐。
The increasing of
financial instruments
‘
principle within the maturity period.
Eg. A company buys the bonds with a discount,
the accounting treatment is to book the
added value at the maturity of the bonds step by
step.
Accruals
应计项目
也称为预提。
资产负债表
负债类科目。是对已发生但尚未支付的费用的预计。例如:借款利
息费用,个人所得税等。
Accounts on a
balance sheet
that represent
liabilities. It is about an amount incurred as a
charge but not paid. Eg. The future
interest expense and the IIT ect.
Accrued Interest
应计利息
Accrued
adj.
[
会计
]
应计的,权责已发生的
Acid
Test Ratio
速动比率
,
酸
性测试比率
是衡量企业流动资产中可以立即用于偿付流动负债
的能力,是现金类资产对流动负债的比率关系。
Acid
test Ratio is used for measuring the ability of
reimbursing current liability by current asset. It
could be represented
by
the
cash asset divided by current liability.
Aggregate Risk
总风险
指一家银行在即期和远期金融合约中对单一客户承受的总风险。
All the risks that a bank needs to
undertake for a single customer in spot and
forward contracts.
Spot Rate
即期利率
Annuity
年金
指在一定时期内每隔相等时间、
发生相等数额的收付款项,则称此款项为年金。
The
same amount which is paid/received in the every
same period is called
insurance
contract.
Assign
转让
一方将所有权转让给另一方,通常需要签署相应的法律文件。
The act of transferring of rights or
property under a contract to another person.
Assign in the financial derivatives market refers
to the act of exercising option.
Auto ID
自动识别
采用条形码或其他方法,通过数据采集装置自动识别及跟踪物料输运及库存。
Automatic identification and
tracking of material movement and inventory by
data collection devices, using bar codes or other
methods.
Available Funds
可用资金
可支取资金,因而具有较高的价值。
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