金融英语专业词汇.docVIP

Glossary? Abnormal?return?(excess?return): ?Difference?between?the?actual?returns?on?an? investment?and?the?expected?return?on?that?investment,?given?market?returns?and? investments?risk..? Accelerated?depreciation:? A?depreciation?method?where?more?of?the?asset?is?written? off?in?earlier?years?and?less?in?later?years,?over?its?lifetime,?to?reflect?the?aging?of?the? asset.? Accounting?beta :?Beta?estimated?using?accounting?earnings?for?a?firm?and?accounting? earnings?for?the?market,?rather?than?stock?prices.? Accrual?accounting:? Accounting?approach,?where ? the?revenue?from?selling?a?good?or?