财经范文翻译高盛财经词典英汉对照大全.doc

财经范文翻译高盛财经词典英汉对照大全 HYPERLINK "/index.shtml?uid=29760" 北京福瑞传翻译有限公司??提交于:2008-7-9 　 财经范文翻译高盛财经词典英汉对照大全　　A Accelerated Depreciation　　Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years of the life of an asset.　　加快折旧　　任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则 Accident and Health Benefits　　Fringe benefits provided by for employees for sickness, accidental injury, or accidental death. These benefits include payment of hospital and medical expenses as well as income payments.　　意外与健康福利　　为员工提供有关疾病、意外受伤或意外死亡的福利。这些福利包括支付医院及医疗开支以及有关时期的收入。 Accounts Receivable (AR)　　Money that is owed by customers.Having receivables means that the company has made the sale but has yet to collect the money　　应收账款　　客户应付的金额。拥有应收账款指公司已经出售产品或服务但仍未收取款项 Accretive Acquisition　　An acquisition that will increase the acquiring company's EPS.　　具增值作用的收购项目　　能提高进行收购公司每股盈利的收购项目 Acid Test　　A stringent test that indicates if a firm has enough short-term assets to cover its immediate liabilities, without selling inventory. (Cash+Accounts Receivable+Short-term Investments) /Current Liabilities　　酸性测试比率　　一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。计算方法：(现金 + 应收账款 +短期投资)/流动负债 Acquisition　　When one company purchases a majority interest in the acquired.　　收购　　一家公司收购另一家公司的多数股权 Acquisition Premium　　The difference between the actual cost for acquiring a target firm versus the estimate made of its value before the acquisition.　　收购溢价　　收购一家公司的实际成本与该公司收购前估值之间的差额 Act of God Bond　　A bond issued by an insurance company, linking principal and interest to the company's losses due to natural disasters.　　天灾债券　　保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来 Active Bond Crowd　　A term used to describe fixed-income securities that trade frequently on the floor of the NYSE.　　活跃债券投资者　　在纽约股票交易所内买卖活跃的定息证券 Active Income　　Income for which services have been performed. This includes wages, tips, salaries, commissions, and income from businesses in which there is