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主页 > 高盛高华财经词典 ─ 汉英对照 ─ K

高盛高华财经词典 ─ 汉英对照

K

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中文词句
English Terms
English Definitions
开放性基金 Open-End Fund A mutual fund that continues to sell shares to investors, and will buy back shares when investors wish to sell
开放性信贷 Open End Credit A pre-approved loan that may be used repeatedly up to a certain limit.
开市前交易 Pre-Market Trading Trading done before the regular market opens.
开支 Expense
  1. Money spent by a firm to continue its ongoing operations.
  2. Money spent or costs incurred that are deductible and reduce your taxable income.
开支比率 Expense Ratio The percentage of the assets that were spent to run a mutual fund. It includes things like management and advisory fees, travel costs, and 12b-1 fees. The expense ratio does not include brokerage costs for trading the portfolio.
看涨的多空套做 Bull Spread An option strategy in which maximum profit is attained if the underlying security rises in price. Either calls or puts can be used. The lower strike price is purchased and the higher strike price is sold. The options have the same expiration date.
看涨的纵向多空套做 Bull Vertical Spread An optimistic strategy used by investors who feel that the market price of a commodity will appreciate, but wish to limit the downside potential associated with an incorrect prediction.
抗鲨措施 Shark Repellent Any number of measures taken by a corporation to discourage an unwanted takeover attempt.
可变成本 Variable Cost A cost that changes in proportion to a change in a company's activity or business.
可变寿险保单 Variable Life Insurance Policy A life insurance contract that provides financial compensation to the named beneficiaries in the event of the insured's death. The insurance company guarantees payment of a minimum amount plus an additional sum according to the performance of a separate account, usually invested in equities or other relatively high-yielding securities.
可持续增长率 Sustainable Growth Rate The maximum growth rate that a firm can sustain without having to increase financial leverage.
Calculated as:
ROE x (1 - dividend-payout ratio)
可磋商修改的 Negotiable
  1. A term relating to the price of a good or security which is not firmly established.
  2. A term relating to a good or security whose ownership is easily transferable from one party to another
可互换 Fungibility The interchangeability of listed options, futures contracts, and other instruments dependent upon identical terms.
可互换物品 Fungibles Goods, securities, or instruments that are equivalent and, therefore, are interchangeable.
可见供应 Invisible Supply Stocks of commodity that are available for delivery upon futures contracts, but whose quantities cannot be accurately identified.
可交换债务 Exchangeable Debt Similar to convertibles, except this type of debt can be converted into the shares of a company other than the issuer (usually a subsidiary).
可交换证券 Exchangeable Security A security that grants its holder the right to exchange it for the common stock of a firm other than the issuer.
可买回优先股 Callable Preferred Stock A type of preferred stock that carries the provision that the issuer has the right to call in the stock at a certain price and retire it.
可买回债券 Callable Bond A bond that can be redeemed by the issuer prior to its maturity. Usually a premium is paid to the bond owner when the bond is called.
可卖回债券 Put Bond A bond that allows the holder to force the issuer to repurchase the security at specified dates before maturity. The repurchase price is set at the time of issue, and is usually par value.
可延长债券 Extendable Bond A bond issue with a maturity that can be extended to a longer period at the option of the issuer.
可支配收入 Disposable Income The amount of after-tax income that is available to divide between spending and personal savings.
可转换次级票据 Convertible Subordinated Note A short-term debt security (note), that can be changed into common stock (convertible) and ranks below other loans (subordinate).
可转换公司信用债券 Convertible Debenture Any type of debenture that can be converted into some other security.
可转换优先股 Convertible Preferred Stock Preferred stock that can be converted into common stock at the option of the holder.
可转换债券 Convertible Bond bond that can be converted into a predetermined amount of the company's equity at certain times during its life. Convertibles are sometimes called CVs.
可转换证券 Convertibles Securities, usually bonds or preferred shares, that can be converted into common stock. ?
可自由支配收入 Discretionary Income The amount of an individual's income available for spending after the essentials have been taken care of.
空头猛跌,大量抛空以使价格下跌 Bear Raid An illegal practice whereby investors attempt to push the price of a stock lower by taking large short positions and spreading unfavorable rumors about the target firm.
恐慌性出售 Panic Selling High volume selling brought about by sharp price declines.
控股公司 Holding Company A parent corporation that owns enough voting stock in another corporation to control its board of directors (and, therefore, controls its policies and management).
扣除利息及税项前盈利 EBIT An indicator of a company's financial performance calculated as:
Revenue - Expenses (excluding tax and interest)
扣除利息、税项及折旧前盈利 EBITD An indicator of a company's financial performance calculated as:
Revenue - Expenses (excluding tax, interest, and depreciation)
扣除利息、税项、折旧及摊销前盈利 EBITDA An indicator of a company's financial performance calculated as:
Revenue - Expenses (excluding tax, interest, depreciation, and amortization)
扣除利息、税项、折旧、摊销及重组成本前盈利 EBITDAR An indicator of a company's financial performance calculated as:
Revenue - Expenses (excluding tax, interest, depreciation, amortization, and restructuring costs)
库存、存货 Inventory Inventory can be either raw materials, finished items already available for sale, or goods in the process of being manufactured. Inventory is recorded as an asset on a company's balance sheet.
库存股 Treasury Stock When a company repurchases its common stock and holds this stock in the company's treasury.
库存证券发行 Treasury Offering The issuance of an additional class of security already existing in a firm's treasury.
库存置存成本 Carrying Cost Of Inventory The cost of maintaining inventory in a company's warehouse.
库存周转率 Inventory Turnover A ratio that shows how many times the inventory of a firm is sold and replaced over a specific period.
Generally calculated as:
Sales
‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾
Inventory

However, it may also be calculated as:
Cost of Goods Sold
‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾
Average Inventory
跨国企业 Multinational Corporation A corporation that has its facilities and other assets in at least one other foreign country. Sometimes referred to as transnational corporation.


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