金融财会术语.docxVIP

共计18页 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 Acid Test 酸性测试比率 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 Agent 代理人 Agency Bonds 机构债券 Agency Cross 交叉代理人 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 Receipt (ADR) 美国存托凭证 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 Amortization 摊销 Analyst 分析员 Angel Investor 天使投资者 Annualize 年度化 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 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 资产 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 Coverage Ratio 资产偿付比率 Asset-Liability Management 资产负债管理 Asset Management 资产管理 Asset Play 资产隙 Asset Redeployment 资产重新配置 Asset Swap 资产互换 Asset Turnover 资产周转率 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 Auditors Report 审计师报告 Authorized Stock 授权股份 A