财务缩略语nkr.docx
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1、Top of FormFinanciial GllossarryAFifth lletterr of aa Nasddaq sttock ssymboll speccifyinng Claass A sharees.AAIISee: Ammericaan Asssociattion oof Inddividuual InnvestoorsABOSee: Acccumullated Bennefit ObliggationnABSSee: Auutomatted Boond SyystemACATSee: Auutomatted Cuustomeer Acccount TranssferACES
2、See: Addvancee Compputeriized EExecuttion SSystemmACHSee: Auutomatted Cllearinng HouuseACRSSee: Acccelerrated cost recovvery ssystemmACUSee: Assian ccurrenncy unnitsADBSee: Addjusteed Debbit BaalanceeADRSee: Ammericaan Deppositoory ReeceipttADSSee: Ammericaan Deppositoory ShhareAEXSee: Ammsterddam E
3、xxchanggeAFMSee: Ammman FFinanccial MMarkettAIBDAssociaation of Innternaationaal Bonnd DeaalersAONSee: Alll or none orderrAOSSee: Auutomatted Orrder SSystemmAMEXSee: Ammericaan Stoock ExxchanggeAMPSSee: Auuctionn Markket Prreferrred SttockAPRSee: Annnual Perceentagee RateeAPTSee: Arrbitraage Prricin
4、gg TheooryAPTSee: Auutomatted Piit TraadingAPVSee: Addjusteed Preesent ValueeAPYSee: Annnual Perceentagee YielldARMSee: Addjustaable-rrate mmortgaageARPSSee: Addjustaable-rrate ppreferrred sstockARPSSee: Auuctionn ratee prefferredd stocckARRSee: Avveragee ratee of rreturnnASESee: Atthens Stockk Exch
5、hange.ASXSee: Auustrallian SStock ExchaangeATPSee: Arrbitraage Trradingg ProggramAbandonnmentControllling partyy giviing upp righhts too propperty volunntarilly.Abandonnment optioonThe opttion oof terrminatting aan invvestmeent eaarlierr thann origginallly plaanned.ABC agrreemenntA contrract bbetwee
6、en an emplooyee aand a brokeerage firm outliining the rrightss of tthe fiirm puurchassing aan NYSSE memmbershhip foor thaat empployeee.Abilityy to ppayRefers to thhe borrrowerrs abbilityy to mmake iintereest annd priincipaal payymentss on ddebts. See: Fixeed chaarge ccoveraage raatio. In conttext oo
7、f munnicipaal bonnds, rreferss to tthe isssuers preesent and ffuturee abillity tto creeate ssufficcient tax rrevenuue to fulfiill itts conntracttual oobligaationss, acccountiing foor munnicipaal inccome aand prropertty vallues. In conttext oof taxxationn, nottion tthat ttax raates sshouldd be ddeter
8、mmined accorrding to inncome or weealth.Abnormaal retturnsThe commponennt of the rreturnn thatt is nnot duue to systeematicc inflluencees (maarket-wide influuencess). Inn otheer worrds, aabnormmal reeturnss are abovee thosse preedicteed by the mmarkett moveement alonee. Rellated: exceess reeturnss.A
9、bove pparSee: Paar.Absolutte priiorityyRule inn bankkruptccy prooceediings rrequirring sseniorr credditorss to bbe paiid in full beforre junnior ccredittors rreceivve anyy paymment.AbsorbeedUsed inn conttext oof genneral equitties. Securritiess are absoorbed as llong aas theere arre corrrespoondingg
10、 ordeers too buy annd selll. Thhe marrket hhas reeachedd the absorrptionn poinnt wheen furrther assimmilatiion iss impoossiblle witthout an addjustmment iin priice. SSee: SSell tthe boook.Abusivee tax sheltterA limitted paartnerrship that the IIRS juudges to bee claiiming tax ddeducttions illeggally
11、.Accelerrated cost recovvery ssystemm (ACRRS)Schedulle of depreeciatiion raates aalloweed forr tax purpooses.Accelerrationn clauuseA contrract sstatinng thaat thee unpaaid baalancee becoomes ddue annd payyable if sppecifiic acttions transspire, suchh as ffailurre to make interrests paymeents oon tim
12、me.Accelerrated depreeciatiionAny deppreciaation methood thaat prooducess largger deeductiions ffor deepreciiationn in tthe eaarly yyears of a assetts liife. AAcceleeratedd costt recoovery systeem (ACCRS), whichh is aa deprreciattion sscheduule alllowedd for tax ppurposses, iis onee suchh exammple.A
13、cceptaanceContracctual agreeement instiigatedd whenn the draweee of a timme draaft aacceptts thhe draaft byy writting tthe woord aacceptted tthereoon. Thhe draawee aassumees ressponsiibilitty as the aaccepttor annd forr paymment aat matturityy. Seee: Lettter oof creedit aand baankers accceptannce.Ac
14、commoodativve monnetaryy poliicyFederall Reseerve SSystemm poliicy too incrrease the aamountt of mmoney availlable to baanks ffor leendingg. Seee: Monnetaryy poliicy.AccounttIn the conteext off bookkkeepiing, rreferss to tthe leedger pagess uponn whicch varrious assetts, liabbilitiies, iincomee, and
15、d expeenses are rrepressentedd. In the conteext off inveestmennt bannking, refeers too the statuus of securritiess soldd and ownedd or tthe reelatioonshipp betwween ppartiees to an unnderwrritingg synddicatee. In the ccontexxt of securritiess, thee relaationsship bbetweeen a cclientt and a brooker/d
16、ealeer firm aallowiing thhe firrms eemployyee too be tthe cllients buyying aand seellingg agennt. Seee: Acccountt execcutivee; accoount sstatemment.Accountt balaanceCreditss minuus debbits aat thee end of a reporrting periood.Accountt execcutiveeThe brookeragge firrm empployeee who handlles sttock o
17、rderrs forr clieents. See: Brokeer.Accountt recoonciliiationnThe revviewinng andd adjuustingg of tthe baalancee in aa perssonal checkkbook to maatch yyour bbank sstatemment.Accountt stattementtIn the conteext off bankking, referrs to a summmary of alll ballancess. In the conteext off secuuritiees, a
18、 summaary off all transsactioons annd possitionns (longg and shortt) bettween a brooker/dealeer andd a cllient. See also: Optiion aggreemeent.Accounttantss opinnionA signeed staatemennt froom an indeppendennt pubblic aaccounntant afterr examminatiion off a fiirms recorrds annd acccountss. Thee opinn
19、ion mmay bee unquualifiied orr quallifiedd. Seee: Quaalifieed opiinion.Accountting eearninngsEarninggs of a firrm as reporrted oon itss incoome sttatemeent.Accountting eexposuureThe chaange iin thee valuue of a firrms fforeiggn currrencyy-denoominatted acccountts duee to aa channge inn exchhange rat
20、ess.Accountting iinsolvvencyTotal lliabillitiess exceeed tootal aassetss. A ffirm wwith aa negaative net wworth is innsolveent onn the bookss.Accountting lliquiddityThe easse andd quiccknesss withh whicch asssets ccan bee convvertedd to ccash.Accountts payyableMoney oowed tto suppplierrs.Accountts r
21、ecceivabbleMoney oowed bby cusstomerrs.Accountts recceivabble fiinanciingA shortt-termm finaancingg methhod inn whicch acccountss receeivablle aree colllateraal forr cashh advaances. See: Facttoringg.Accountts recceivabble tuurnoveerThe rattio off net crediit salles too averrage accouunts rreceivvab
22、le, whicch is a meaasure of hoow quiickly custoomers pay ttheir billss.Accrediited iinvesttorRefers to a wealtthy innvestoor (neet worrth $77 milllion oor annnual iincomee 2000,000) who does not ccount to thhe maxximum of 355 peopple alllowedd to iinvestt in aa privvate llimiteed parrtnersship.Accre
23、tiion (oof a ddiscouunt)In porttfolioo accoountinng, a straiight-lline aaccumuulatioon of capittal gaains oon a ddiscouunt boond inn antiicipattion oof recceipt of paar at maturrity.Accruall basiisIn the conteext off accoountinng, prracticce in whichh expeenses and iincomee are accouunted for aas if
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