财务缩略语ccun.docx
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1、Top of FormFinancial GlossaryAFifth letter of a Nasdaq stock symbol specifying Class A shares.AAIISee: American Association of Individual InvestorsABOSee: Accumulated Benefit ObligationABSSee: Automated Bond SystemACATSee: Automated Customer Account TransferACESSee: Advance Computerized Execution Sy
2、stemACHSee: Automated Clearing HouseACRSSee: Accelerated cost recovery systemACUSee: Asian currency unitsADBSee: Adjusted Debit BalanceADRSee: American Depository ReceiptADSSee: American Depository ShareAEXSee: Amsterdam ExchangeAFMSee: Amman Financial MarketAIBDAssociation of International Bond Dea
3、lersAONSee: All or none orderAOSSee: Automated Order SystemAMEXSee: American Stock ExchangeAMPSSee: Auction Market Preferred StockAPRSee: Annual Percentage RateAPTSee: Arbitrage Pricing TheoryAPTSee: Automated Pit TradingAPVSee: Adjusted Present ValueAPYSee: Annual Percentage YieldARMSee: Adjustable
4、-rate mortgageARPSSee: Adjustable-rate preferred stockARPSSee: Auction rate preferred stockARRSee: Average rate of returnASESee: Athens Stock Exchange.ASXSee: Australian Stock ExchangeATPSee: Arbitrage Trading ProgramAbandonmentControlling party giving up rights to property voluntarily.Abandonment o
5、ptionThe option of terminating an investment earlier than originally planned.ABC agreementA contract between an employee and a brokerage firm outlining the rights of the firm purchasing an NYSE membership for that employee.Ability to payRefers to the borrowers ability to make interest and principal
6、payments on debts. See: Fixed charge coverage ratio. In context of municipal bonds, refers to the issuers present and future ability to create sufficient tax revenue to fulfill its contractual obligations, accounting for municipal income and property values. In context of taxation, notion that tax r
7、ates should be determined according to income or wealth.Abnormal returnsThe component of the return that is not due to systematic influences (market-wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Related: excess returns.Above parSee: Par.Ab
8、solute priorityRule in bankruptcy proceedings requiring senior creditors to be paid in full before junior creditors receive any payment.AbsorbedUsed in context of general equities. Securities are absorbed as long as there are corresponding orders to buy and sell. The market has reached the absorptio
9、n point when further assimilation is impossible without an adjustment in price. See: Sell the book.Abusive tax shelterA limited partnership that the IRS judges to be claiming tax deductions illegally.Accelerated cost recovery system (ACRS)Schedule of depreciation rates allowed for tax purposes.Accel
10、eration clauseA contract stating that the unpaid balance becomes due and payable if specific actions transpire, such as failure to make interests payments on time.Accelerated depreciationAny depreciation method that produces larger deductions for depreciation in the early years of a assets life. Acc
11、elerated cost recovery system (ACRS), which is a depreciation schedule allowed for tax purposes, is one such example.AcceptanceContractual agreement instigated when the drawee of a time draft accepts the draft by writing the word accepted thereon. The drawee assumes responsibility as the acceptor an
12、d for payment at maturity. See: Letter of credit and bankers acceptance.Accommodative monetary policyFederal Reserve System policy to increase the amount of money available to banks for lending. See: Monetary policy.AccountIn the context of bookkeeping, refers to the ledger pages upon which various
13、assets, liabilities, income, and expenses are represented. In the context of investment banking, refers to the status of securities sold and owned or the relationship between parties to an underwriting syndicate. In the context of securities, the relationship between a client and a broker/dealer fir
14、m allowing the firms employee to be the clients buying and selling agent. See: Account executive; account statement.Account balanceCredits minus debits at the end of a reporting period.Account executiveThe brokerage firm employee who handles stock orders for clients. See: Broker.Account reconciliati
15、onThe reviewing and adjusting of the balance in a personal checkbook to match your bank statement.Account statementIn the context of banking, refers to a summary of all balances. In the context of securities, a summary of all transactions and positions (long and short) between a broker/dealer and a
16、client. See also: Option agreement.Accountants opinionA signed statement from an independent public accountant after examination of a firms records and accounts. The opinion may be unqualified or qualified. See: Qualified opinion.Accounting earningsEarnings of a firm as reported on its income statem
17、ent.Accounting exposureThe change in the value of a firms foreign currency-denominated accounts due to a change in exchange rates.Accounting insolvencyTotal liabilities exceed total assets. A firm with a negative net worth is insolvent on the books.Accounting liquidityThe ease and quickness with whi
18、ch assets can be converted to cash.Accounts payableMoney owed to suppliers.Accounts receivableMoney owed by customers.Accounts receivable financingA short-term financing method in which accounts receivable are collateral for cash advances. See: Factoring.Accounts receivable turnoverThe ratio of net
19、credit sales to average accounts receivable, which is a measure of how quickly customers pay their bills.Accredited investorRefers to a wealthy investor (net worth $7 million or annual income 200,000) who does not count to the maximum of 35 people allowed to invest in a private limited partnership.A
20、ccretion (of a discount)In portfolio accounting, a straight-line accumulation of capital gains on a discount bond in anticipation of receipt of par at maturity.Accrual basisIn the context of accounting, practice in which expenses and income are accounted for as if they are earned or incurred, whethe
21、r or not they have been received or paid. Antithesis of cash basis accounting.Accrual bondA bond on which interest accrues but is not paid to the investor during the time of accrual. The amount of accrued interest is added to the remaining principal of the bond and is paid at maturity.Accrued benefi
22、tsThe pension benefits earned by an employee accourding to the years of the employees service.Accrued interestApplies mainly to convertible securities. Interest that has accumulated between the most recent payment and the sale of a bond or other fixed-income security. At the time of sale, the buyer
23、pays the seller the bonds price plus accrued interest, calculated by multiplying the coupon rate by the fraction of the coupon period that has elapsed since the last payment. (If a bondholder receives $40 in coupon payments per bond semiannually and sells the bond one-quarter of the way into the cou
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