财经词典中英文对照
English Terms
中文翻译Accelerated Depreciation 加快折旧Accident and Health Benefits
意外与健康福利Accounts Receivable (AR)应收账款Accretive Acquisition 具增值作用的收购项目Act of God Bond 天灾债券Active Bond Crowd 活跃债券投资者Active Income
活动收入Active Investing 积极投资Active Management
积极管理Activity Based Budgeting 以活动为基础的预算案Activity Based Management 以活动为基础的管理Activity Ratio 活动比率Actual Return
实际回报Actuary
精算Acquisition
收购Acquisition Premium 收购溢价Affiliated Companies 联营公司Affiliated Person 关联人士After Hours Trading 收盘后交易After Tax Operating Income - ATOI
税后营运收入After Tax Profit Margin 税后利润率After The Bell 收盘铃后Agency Bonds
机构债券Agency Cross 交叉代理人
Acid Test 酸性测试比率Agent 代理人
Agency Problem 代理问题Agency Securities
机构证券Aggregate Exercise Price 总行使价格Aggressive Accounting 激进会计法Aggressive Investment Strategy
进取投资策略Alan Greenspan 格林斯潘Allotment
配股Allowance For Doubtful Accounts
呆账准备金American Depository Share (ADS)
美国存托股份American Option 美式期权American Stock Exchange 美国股票交易所Analyst 分析员Angel Investor
天使投资者Annual General Meeting (AGM)
年度股东大会Annual Report
年报Annuity
年金Annuity Due
即付年金Anti-dilution Provision 反摊薄条款Anti-takeover Measure 反收购措施Anti-takeover Statute 反收购法规Anti-trust 反垄断法Any and All Bid
所有出价APICS Business Outlook Index
APICS(美国生产及库存控制协议)商业前景指数Appraisal
价值评估Appreciation 升值
Amortization 摊销Annualize 年度化American Depository Receipt (ADR)美国存托凭证
Arbitrage
套汇Arbitrage Bond 套汇债券Arbitrage Pricing Theory (APT)
套汇定价理论Arbitrage Trading Program (ATP)
套汇交易理论Arbitration 仲裁Arms Length Transaction 公平交易Asian Option
亚洲式期权Ask (Price)
买方叫价Assessed Value
评估后价值Assessor
估价人Asset-Backed Security 资产抵押证券Asset Allocation
资产分配Asset Allocation Fund 资产分配基金Asset-Liability Management 资产负债管理Asset Play
资产隙Asset Redeployment 资产重新配置Asset Swap
资产互换Asset Valuation
资产估值Assets Under Management 管理资产额Assignment
转让At the Money
到价ATP
套汇交易理论Auction Market
拍卖市场Audit
审计Auditor's Report 审计师报告
Asset Coverage Ratio 资产偿付比率Asset Management 资产管理Asset Turnover 资产周转率Asset 资产
Authorized Stock 授权股份Auto Sales
汽车销售额Automated Bond System (ABS)
自动债券系统Automated Confirmation Transaction Service (ACT)自动确认交易系统Average Annual Growth Rate 平均年度增长率Average Annual Return 平均年度回报率Average Life
平均时期Average Price Call 平均价格买入期权权Average Price Put 平均价格出售期权Average Up 提高平均价格Back Door Listing 后门上市/借壳上市Backlog
订单积压Back Office
后线Back Pricing
往后定价Back-to-Back Loan 背对背贷款Backstop
最后担保Bad Debt
不良贷款Balanced Fund 平衡基金Balanced Investment Strategy 平衡投资策略Balance Of Payments (BOP)国际收支差额Balance Of Trade (BOT)国际贸易差额Balance Sheet
资产负债表Balloon Option
气球型期权Bancassurance
银行出售保险Bank Guarantee
银行担保Bank for International Settlements (BIS)国际结算银行Bank Insurance 银行保险
Average Price 平均价格Balloon Maturity 气球型期限
Bank Investment Contract (BIC)
银行投资合约Bank Rate
银行利率Bank run
银行挤兑Bankruptcy
破产Bankruptcy Risk 破产风险Barrel's per Day
每日产量(桶)Barter
以物易物Base Period
基本时期Basing
平稳期Basis Point (BP)基点Bear Market 熊市Bear Raid
空头猛跌，大量抛空以使价格下跌Bearer Form
凭票即付形式，无记名形式Beginning Inventory 期初库存Behavioral Economics 行为经济学Behavioral Finance 行为金融学Benchmark
基准Benchmark Bond 基准债券Beneficial Owner 受益者Beneficiary 受益方Benefit Cost Ratio - (BCR)效益成本比率Bequest 遗赠，遗产Best Ask
最低叫价Best Bid
最高出价Best Efforts
尽力推销Best Execution
最佳执行Best Practice
最佳做法/最佳惯例Best Price Rule
最佳价格规则Bid-Ask Spread
买卖差价Bid Price
买方出价Black Knight 黑武士
Bid 买方出价Beta (Coefficient)贝塔系数
Black Monday
黑色星期一Black Thursday
黑色星期四Block Trade
大宗交易Blue Chip
蓝筹Board Lot
单位数量，整份股Board Of Directors 董事会Bond Anticipation Note (BAN)预期债券票据Bond Fund
债券基金Bond Option
债券期权Bond Rating 债券评级Bond Swap
债券互换Book Building
需求建档Book Runner
账簿管理人Book Value Per Common 每普通股账面价值
Book Value 账面价值Bond 债券Bond Equivalent Yield (BEY)债券等值收益
Bridge financing 过渡融资Bridge loan
过渡贷款Broad-Based Weighted Average
广泛基础加权平均Broad-Base Index 广泛基础指数Bubble
市场泡沫Budget
预算案BUGS Index
无对冲黄金股票指数Bulge Bracket
表现最佳承销商Bull
乐观投资者Bull Vertical Spread 看涨的纵向多空套做Bulldog Bond
猛犬债券Bullet Bond
期末一次性偿还债券Bullet Loan
期末一次性偿还贷款Bullet Repayment 一次性偿还Bullet Trade
子弹式交易Bull Market
牛市Bull Spread 看涨的多空套做Burn Rate 资金消耗率Business to Business (B2B)商业对商业(B2B)Buy 买入Buy And Hold
买入并持有Buying Power
购买力Buyout
收购Buy-In
补偿买进Buy-Side
买方Buyer's Market
买方市场Buying Hedge 买入对冲CD
存款证CEDEL
CEDEL CEO 首席行政官
Break Even Point (BEP)收支平衡点Buy Back 回购
CFA 注册财务分析师CFO 首席财务官COGS 已售商品成本COO
首席营运官CPA
注册公共会计师CPI
消费物价指数Calendar Year
日历年Call
买入期权Call Date
买回日期Call Loan
短期同业拆借，通知贷款Call Loan Rate
短期同业拆借利率，通知贷款利率Call Option
买入期权Call Warrant
买入认股权证Callable Bond
可买回债券Callable Preferred Stock 可买回优先股CAMELS Rating System CAMELS 评级制度Capital Account
资本帐户Capital Adequacy Ratio (CAR)资本充足率Capital Appreciation 资本升值Capital Asset 资本资产Capital Base 资本金基础
Call Premium 买回溢价Capital 资本/资本金Capital Asset Pricing Model (CAPM)
资本资产计价模型
Capital Base资本金基础
Capital Budgeting资本预算
Capital Employed运用资本
Capital Expenditure资本开支
Capital Gain资本收益
Capital Goods资本财货
Capital Guarantee Fund资本保证基金Capital Intensive资本密集
Capital Loss资本损失
Capital Lease资本化租赁
Capital Markets资本市场
Capital Note资本票据Capitalism资本主义Capitalization总资本，总市值
Capitalize资本化
Capped Option有上限期权
Captive Fund专属基金
Carrying Cost Of Inventory库存置存成本Carrying Value账面现行价值Carveout分拆上市
Cash现金
Cash And Cash Equivalents现金及现金等价物Cash Balance Pension Plan现金余额养老金计划
Cash Budget现金预算
Cash Commodity现货
Cash Conversion Cycle资金周转周期
Cash Dividend现金股息
Cash EPS现金每股盈利
Cash Flow现金流
Cash Flow After Taxes税后现金流
Cash Flow Per Share 每股现金流Cash Investment 现金投资Cash Market
现货市场Cash Price
现金价格Cash Return on Gross Investment - (CROGI)总投资现金回报率Catastrophe Bond 灾难债券Central Bank
中央银行Certificate 证书Certificate Of Deposit (CD)存款证Certified Public Accountant 注册公共会计师Chartered Financial Analyst (CFA)
注册财务分析师Chief Executive Officer 首席行政官Chief Financial Officer 首席财务官Chief Operating Officer 首席营运官Chinese Wall
长城Churning
挤油交易、反复买卖Class Action
同级诉讼Classical Economics 古典经济学Classified Shares 分级股票Clean Balance Sheet 低负债资产负债表
Clawback 追回利益、市场回落Cash on Cash Return 现金的现金回报率Charge Off 出账、销账Cherry Picking 选出最有利的(投资等)Cash Flow Return on Investment (CFROI)投资的现金流回报
Clean Price
纯价格Clearing
结算Clearing Fee
结算费用Clearing House
结算行Close Position
平仓Closed-End Investment 定额投资Closing Bell
收盘铃Collateral
抵押品Collective Fund
集体基金Commercial
商业Commercial Bank 商业银行Commercial Mortgage Backed Security (CMBS)商业抵押作担保的证券Commercial Paper 商业票据Commission
佣金Commission House 佣金行Commodity 商品Commodity Futures Trading Commission (CFTC)商品期货交易委员会Competitive Bid
竞标Concession
销售报酬Concession Agreement 特许协议Conglomerate 综合企业Consumer Confidence Index (CCI)
消费者信心指数Consumer Credit 消费信贷Consumer Price Index (CPI)消费物价指数Conversion Premium 转换溢价Conversion Price 转换价格Convertible Bond 可转换债券Convertible Debenture 可转换公司信用债券Convertible Preferred Stock 可转换优先股Convertible Subordinated Note 可转换次级票据Convertibles 可转换证券Conveyance
地产让与证书Contingency 偶然事故
Conversion 转换Closing 收盘、交易结束Compound Annual Growth Rate (CAGR)复合年均增长率
Corporate Bond企业债券Corporate Cannibalism企业自我竞争Corporate Finance企业融资Corporate Governance企业治理
Corporate Tax公司税Corporation公司、企业
Cost Basis成本基础
Cost of Capital资本成本
Cost of Equity股本成本
Cost of Funds资金成本
Cost of Goods Sold (COGS)已售商品成本Cost Synergy成本协同效益
Counterparty Risk交易对手风险Country Risk国家风险Coupon息票
Coupon Bond有息票债券Covenant契约
Coverage Initiated纳入研究范围Credit信贷、信用、贷项
Credit Default Swap信贷违约掉期Credit Derivative信贷衍生工具
Credit Enhancement加强信贷措施Credit Card信用卡
Credit Cliff信用悬崖
Credit Crunch紧缩信贷
Credit Risk信贷风险
Credit Rating信用评级
Credit Spread信贷息差
Credit Union信用合作社
Creditor债权人
Critical Mass关键规模
Cross交叉交易
Cross Default 连带违约
Cross Hedge交叉对冲
Cross Holding交叉持股Crossover Fund交叉基金
Crown Corporation国家企业
Crown Jewels顶尖业务
Crystallization结晶交易
Cum Dividend附股息Cumulative Dividend累积股息Cumulative Voting累计投票
Curb交易控制
Curb Trading场外交易
Currency货币
Currency Forward货币远期
Currency Futures货币期货
Currency Option货币期权
Currency Overlay货币管理外包
Currency Swap货币掉期
Current Account经常帐户
Current Assets流动资产
Current Liabilities流动负债
Current Maturity现时年期
Current Price现时价格
Current Ratio流动比率
Current Yield现时收益率Cushion Bond保收债券
CUSIP Number美国证券库斯普号码Custodial Account保管帐户
Custodian保管人
Cyclical Industry周期性行业
Cyclical Stock周期性股票Cyclical Unemployment周期性失业
DJIA道琼斯工业平均指数DJTA道琼斯交通平均指数
DJUA 道琼斯公用事业平均指数Data Mining
数据探索Debenture
公司债券Debit
借项、借方Debt
债务Debt Equity Swap 债换股交易Debt Financing 债务融资Debt Ratio
负债比率Debt Restructuring 债务重组Debt Security
债务证券Debt Service
还本付息Debtor
债务人Debt Overhang
债务积压Declaration Date 股息宣告日Default Risk
违约风险Defeasance
宣告(合约)无效、废止契约Defensive Buy 防御性投资
Debt Service Coverage Ratio 债务偿付比率
Deep Discount Bond 高折扣债券Default 违约，未能履行合约Days Payable Outstanding (DPO)应付账款天数
Days Sales Outstanding (DSO)应收账款天数
Debt Equity Ratio 债务股本比
Defensive Investment Strategy
防御性投资策略Deferred Account 递延帐户Deferred Annuity 递延年金Deferred Income Tax 递延所得税Deferred Interest Bond 递延利息债券Deferred Revenue
递延收入Defined Benefit Pension Plan
养老金固定收益计划Defined Contribution Plan 养老金固定缴款计划Deflation
通货萎缩Deleverage
减债Delinquent
拖欠债务Delisting
摘牌、停止上市Delivery
交割、交货Delivery Instrument 交割文件Delivery Month
交割月份Delivery Price
交割价格Delivery Versus Payment 付款交割Demand
需求Demand Deposit 活期存款Demand Note
即期票据Demerger
分拆Demutualization 公司化、非共同化Denomination
票面金额Dependency Ratio 瞻养比率Dependent
受扶养人士Depository Receipt 存托凭证Depository Trust and Clearing Corporation (DTCC)存托及结算机构Depository Trust Company (DTC)
存托公司Depreciated Cost 折余成本、已折旧成本Delivery Date 交割日期Deposit 存款、按金Depreciation 折旧、贬值
Depression
经济萧条Deregulation
放宽管制Derivative
衍生工具Devaluation
贬值Development Stage
发展阶段Diluted Earnings Per Share 摊薄后每股盈利Dilution
摊薄、减损Dilutive Acquisition 减损盈利的收购项目Discharge in Bankruptcy 已解除债务的破产人Discount
折扣、贴现Discount Bond
贴现债券、折扣债券Discount Broker 折扣经纪人Discount Note 贴现票据、折扣票据Discount Window 贴现窗Discounted Cash Flow (DCF)贴现现金流Discretionary Account 委托帐户、全权管理帐户Discretionary Income 可自由支配收入Discretionary Order 全权委托指令Diseconomies of Scale 规模不经济Disinflation
反通货膨胀Disposable Income 可支配收入Disposition
财产转让Distressed Sale
廉价急售Distressed Securities 证券减值Distribution
派发、分配Distribution in Kind 派发实物Divergence
偏离Diversification 多元化Diversified Common Stock Fund
多元化普通股资金Divestiture 分拆、出售资产
Discount Rate 贴现率、折让率Disinvestment 投资缩减Disintermediation 非中介化
Dividend
股息Dividend Policy 股息政策Dividend Reinvestment Plan 股息再投资计划Dividend Yield
股息收益率Double Dipping
双重收费Double Dip Recession 双谷经济衰退Double Taxing
双重征税Dow Jones Industrial Average (DJIA)
道琼斯工业平均指数Dow Jones Transportation Average (DJTA)
道琼斯交通平均指数Dow Jones Utility Average (DJUA)
道琼斯公用事业平均指数Dow Theory
道氏理论Down Round
估值较低的一次融资Down-and-In Option 股价下跌生效的期权Down-and-Out Option 股价下跌失效的期权Downgrade
下调评级Downside
负面发展的可能性Downside Risk
负面风险Downsize
缩小规模Downstream
下游Downtick
低价交易Downtick Volume 低价交易量Drag Along Rights 带领权Dragon Bond
龙债券Dual Listing
两地上市Dividend Discount Model (DDM)股息贴现模型
Dividend Payout Ratio 股息支付率Due Diligence 尽职调查
Dummy Director 挂名董事、名义董事Dummy Shareholder 名义股东Du Pont Analysis 杜邦分析Duopoly
双头垄断Durables 耐用品Duration
期限Dutch Auction 荷兰拍卖EV
企业价值Earning Assets 盈利资产
EBT
税前盈利EPS 每股盈利EVA 经济增值EBITD
扣除利息、税项及折旧前盈利EBITDA
扣除利息、税项、折旧及摊销前盈利EBITDAR
扣除利息、税项、折旧、摊销及重组成本前盈利Dumping [廉价]倾销Du Pont Identity 杜邦特性理论EBIT
扣除利息及税项前盈利
Earnings
盈利Earnings Estimate 盈利预测Earnings Multiplier
盈利倍数Earnings Surprises 盈利不符预测Earnings Yield
盈利收益Earnout
基于财务表现额外对价条款Ecommerce
电子商贸Econometrics
计量经济学Economics
经济学Economies of Scale 规模经济Economies of Scope 范畴经济Economy
经济体系Effective Duration 有效期限Effective Yield
有效收益率Embedded Option 隐含期权Embedded Value
隐含价值Emerging Market Fund 新兴市场基金Employee Contribution Plan 员工供款计划
Efficiency Ratio 效益比例Elasticity 弹性Earnings Per Share (EPS)每股盈利Economic Value Added (EVA)经济增值
Effective Tax Rate 有效税率
Ending Inventory 期末库存Endowment
捐赠Enterprise Value 企业价值Equilibrium
均衡Equity Accounting 权益会计法Equity-Linked Note 股票关联票据Equity Financing 股票融资Equity Fund
股票资金Equity Multiplier 股票倍数Equity Risk Premium 股票风险溢价Equity Unit Investment Trust
股票单位信托Escrow Agreement 第三方保管协议Escrow
第三方保管契约Eurobank
欧洲银行Eurobond
欧洲债券Euroclear
欧洲债券结算系统Eurodollar
欧洲美元European Option 欧洲式期权Even Lot
整批?证券?Ex-Dividend
除息、不带息Ex-Rights
除权、不带新股认股权Ex-Warrant
除证、不带认股权证Exceptional Item 特殊项目Excess Return
额外回报Exclusion Ratio
除外责任比率Exchange 交易所
Equity 股票、股本Equity Carve-out 股票分拆上市EV/EBITDA 企业价值/EBITDA(企业
倍数)
Enterprise Multiple 企业倍数