英汉对照金融词汇

1、.英汉对照金融词汇：.； ABC1社交等级abnormal return异常报答absolute return绝对报答acceptances认购accepting house承兑商行accounting rate of return ARR会计收益率accounting standards会计规范accrual principle权责发生制accruals应付款项accrued interest应计利息，待付利息acid test ratio酸性测试比率acquisition收买acquisitive growth收买增长active investing积极投资activist shareho

2、lder维权股东actuary保险精算师adjusted EPS调整后每股收益adjusted operating profit调整后营运利润adjusted present value调整后净现值administrative receivership接纳人adverse opinion否认意见adverse selection保险业反向选择advertising elasticity广告弹性advisory broking咨询经纪affinity fraud关联欺诈行为agency cross交叉代理agency theory代理实际algorithmic trading算法买卖all or

3、 nothing order最低限量买卖allotment分配alpha fund阿尔法基金alternative investments另类投资American options美式期权annual effective rateAER 实践年利率annual general meeting年度股东大会annual report年度报告annuity年金arbitrage套利arbitrage pricing theoryAPT套利定价实际arbitraguer套利者arithmetic mean算术平均值asset allocation资产配置asset backed securitiesAB

4、S资产抵押证券asset stripping资产拆卖asset turnover资产周转率assets disposal资产处置assets restructuring 资产重组assets under managementAUM 管理资产规模，管理资产额associated company联营公司assurance对必然发生之事如人寿保险At the money平价期权，等价期权audit opinion审计意见automated trading system自动买卖系统available seat kilometersASK 可售座位公里available tonne kilometers

5、航空公司可利用吨公里average cost平均本钱average down向下摊平，均值下移average revenue per userARPU平均每用户收入average up向上摊平back office后勤部门back testing回溯测试backfill bias回填偏向backward integration后向一体化backwardation现货溢价bad news利空音讯bancasurance银行保险Barrel of Oil EquivalentBOE油当量桶barrier options妨碍期权barrier to entry进入壁垒basic earning pe

6、r share根本每股收益basis point基点basis risk基差风险bear raid空头袭击bear sqeeze空仓压力，空头轧平bear trap空头圈套bearer securities不记名证券behavioral finance行为金融学benchmarking基准化分析方法BMKbeneficial owner受害一切人beta贝塔系数，评价证券系统风险性的工具bid price买房价钱bid-offer spread买卖价差billion barrels of oil equivalentBBOE亿桶油当量binary options二元期权，固定收益期权FRO，数

7、字期权DOblack swan黑天鹅效应blue chip蓝筹股bond duration债券存续期，久期，继续期bonus issue红股book to bill ratio订货出货比book value账面价值bottom fishing抄底boutique小型投资银行brand dilution品牌淡化brand extention品牌延伸break even收支相抵brent crude布伦特原油building society抵押银行bulge bracket大型投资银行bull run牛市bulldog bond猛犬债券非英国企业在伦敦发行的债券bullet bond一次性归还债券

8、，最普通的债券vanilla bondbundling捆绑销售buy and hold买入并持有buy in management buy outBIMBO内部外部管理者结合收买buy-side analyst买方分析师cable英镑同美圆兑换比例称为cablecall auction集合竞价call options看涨期权cannibalism企业几个部门内部自我竞争capexcapital expenditure 资本支出capital adequacy资本充足率capital asset pricing modelCAPM资本资产计价模型capital gains资本报答率capital

9、 reduction减资capitalisation issue, scrip issue资金股本化carried interest附带权益carry trade利差买卖cash conversion cycle现金周转周期cash cost 现金本钱cash flow per share每股现金流cash shell空壳公司cashflow statement现金流量表catastrophe bonds灾难债券cathode metal阴极金属CDO squared二次合成抵押债务契约central counterparty共同对手方Ceteris paribus 假定其他条件不变chart

10、ered financial analystCFA特许金融分析师chartist行情预测专家chinese wall中国墙churning炒单circuit breaker熔断制度claims equalisation reserve理赔预备金claims ratio赔付率clean price净价买卖clearing and settlement结算clearing house结算所clinical trials临床检验close period封锁期close position平仓closet tracker本应是积极投资但过于保守和指数基金很像cockroach theory蟑螂效应col

11、lateral bond obligation担保债券凭证collateral loan obligationCLO担保贷款凭证collateralized debt obligationCDO担保债务凭证collective investment vehicle集体投资组合工具combined ratio综合赔付率commercial paper CP商业票据commoditization商品化company secretary公司秘书complementary goods互补商品compound annual growth rateCAGR复合年增长率compounding复利compul

12、sory aquisition强迫收买concert party协同控股人confirmation bias确认偏误conglomerate混合结合企业conglomerate discount集团折价，consolidated account statement合并会计报表constructive liability推定责任contango期货溢价Contingent convertible bondscoco bonds或有可转换债券contingent liability或有债务continuing operations继续性运营continuous time finance model

13、s继续时间金融模型contract for differenceCFD差价合约，一种金融衍生品contrarian investing逆向投资法contribution margin边沿收益control premium控制权溢价conversion ratio转换比率convertible arbitrage可转换套利convertible bonds可转换债券core and satellite中心-卫星管理方法core business 中心业务corporate action 公司行为corporate social responsibilityCSR企业社会责任correction股

14、市调整correlation coefficient关联络数cost income ratio本钱收入比率cost of capital资本本钱cost of goods soldCOGS主营业务本钱cost-plus pricing本钱加成定价法counter-cyclical反周期counterparty risk买卖对手风险coupon票息coupon rate票面利率covered interest arbitrage抵补套利covered warrants备兑认股权证crash股市崩盘creative accounting创意性会计credit default swapCDS信贷违约

15、掉期、信贷违约互换credit rating 信誉评级credit risk信誉风险creditor days应付账款天数cross elasticity需求交叉弹性cross licensing交叉答应cross selling交叉销售cumulative preference share积累优先股current assets 流动资产current assets ratio流动资产比率=流动资产/流动负债current cost accounting现行本钱会计current liabilities流动负债custodian bank托管银行customer aquisition cost

16、客户购置本钱customer relationship managementCRM 客户关系管理cyclical周期性相对防御性、反周期性cyclically adjusted PE ratioCAPE经周期性调整市盈率dark fibre暗纤dark pool黑池买卖data revenues数据业务收入day trading日内买卖dead cat bounce死猫式反弹debenture公司债券，无担保债券debt asset ratio资产负债率debt covenant, banking covenant债务契约debt service cover ratio债务偿付比率debt/e

17、quity ration债务股本比debtor days预收账款天数de-equitization去股权化defensive patent防御性专利deferred income递延收益deferred shares延迟派息股deferred tax延递税项delivery交割delivery vs. paymentDVP 货银对付制度deltaDelta=期权价钱变化/期货价钱变化delta hedgingdelta对冲dematerialized securities无纸化证券demerger分拆diluted EPS摊薄每股收益direct cost直接本钱disclosure披露dis

18、count broker/execution only折扣经纪人discounted cash flow贴现现金流discrete time finance models离散时间金融模型discretionary broking全权委托经纪diseconomies of scale规模不经济disruptive technology颠覆性技术distributable reserve可分配贮藏金diversifiable risk可分散风险dividend discount model股息贴现模型dividend irrelevance theory红利无关实际dividend re-inve

19、stment plan股息再投资方案dividend yield ratio股息率Dogs of the Dow狗股实际double entry复式记账法dow jones industrial averagesDJIA道琼斯工业平均指数drug pipeline新药开发工程贮藏dry natural gas枯燥天然气，废品天然气dual listing两地上市due diligence财务尽职调查duopoly双寡头垄断 Dutch disease荷兰病dynamic hedge动态对冲dynamic provisioning动态预备金earnings accretive收买业绩增厚earn

20、ings before interest and tax EBIT息税前利润earnings dilutive收买业绩摊薄earnings yield收益率EBITDA息税折旧及摊销前利润EBITDA margin息税折旧摊销前利润率econometrics计量经济学economic added valueEVA经济附加值effective gearing有效杠杆率efficient frontier有效前沿efficient market hypothesis有效市场假说efficient portfolio有效资产组合electronic communication network电子通讯

21、网络embedded computers嵌入式电脑embedded value内含价值enhanced index加强型指数基金enterprise resource planning企业资源方案软件enterprise value企业价值EPSearnings per share 每股收益equity risk premium股权风险溢价ethical investing品德投资eurobond国际债券eurocurrency欧洲货币eurodollar欧洲美圆european options欧式期权exceptional item特殊工程excercise price行使价钱excess

22、return额外报答exchange rate risk汇率风险Exchange Traded Funds买卖所买卖基金ex-dividend除息execution risk执行风险exotic options奇特期权expected return预期收益，预期报答expense ratio开支比率，费用率ex-rights除权extroadinary general meeting股东特别大会extroadinary item非经常工程F scorePiotroski 皮氏分数fabless semiconductor company无厂半导体公司face value股票票面价值factor

23、ing保付代理，保理fair value公允价钱fast market速动市场fat tails厚尾fill or killFOK 成交或取消finance lease融资租赁资产financial economics金融经济学first in first outFIFO 先进先出first mover advantage/pioneer advantage先驱优势Fisher hypothesis费雪效应fixed asset turnover固定资产周转率fixed assets固定资产fixed costs固定本钱fixed interest rate固定利率fixed odds bet

24、ting terminals固定赔率终端机floating interest rate浮动利率floating rate noteFRN浮动利率本票footfall客流量forward contract远期合约forward integration前向一体化forward rate远期汇率forwardation期货溢价free asset ratio自在资产比率free cash flow自在现金流free float自在浮动front office 管理部门front running抢先买卖FTSE index富时指数fundamental analysis根本面分析fungible可互换

25、的gammaGamma=delta的变化期货价钱的变化GDP delfatorGDP平减指数gearing杠杆比率generally accepted accounting principlesGAAP普通公认会计准那么generic drug通用名药物geometric mean几何平均值Giffen good吉芬商品，生活必需品global depository receipt全球存托凭证going concern继续运营golden share黄金股good news利好音讯goodwill商誉Gordon growth model戈登增长模型government bonds国库券gre

26、ater fool最大笨蛋实际greeks希腊字母delta,gamme,etc.green mail绿票讹诈gross margin毛利率gross price/dirty price含息价钱gross profit毛利growth investing生长型投资guaranteed debt担保债券haircut估值折扣，剃头harmonized index of consumer index调和消费者物价指数hedonic price index特征价钱指数high frequency trading高频买卖historical cost原始本钱historical PE历史市盈率hori

27、zontal integration横向一体化，程度一体化hybrid security混合证券iceberg order冰山指令Imbedded Value内含价值immediate or cancel order立刻执行或取消指令impairment某项资产减损implied volatility隐含动摇性in the money实值期权income effect收入效应income elasticity收入弹性index futures指数期货index tracker指数基金inferior good劣质商品initial public offerings初次公开募股initial s

28、hare原始股insolvent无债务归还才干inter-dealer broker买卖商经纪interest coverage利息覆蓋率=EBITDA利息支出interest margin利息收益率interest rate parity利率平价interest rate risk利率风险 interest spread利差买卖internal rate of return内部报酬率International Financial Reporting StandardIFRS国际财务报告准那么International Securities Identification NumberISIN国

29、际证券识别码intra-market arbitrage跨市套利intrinsic value期权内在价值investment trust信托投资基金investor relations投资者关系invoice discounting发票贴现Islamic Banking伊斯兰银行joint venture合资企业JP Morgan Chase摩根大通junior debt次级债务junk bond渣滓债券key performance indicatorsKPI关键绩效目的Laffer curve拉弗曲线last in first outLIFO 后进先出leveraged buy-out杠

30、杆收买limit涨跌停板limit order限价指示单limited liability有限责任liquidity premium流动性升水实际Lloyds of London劳合社Loan Life Coverage RatioLLCR负债偿债才干比率long position 多头仓位long term liabilities长期债务look ahead bias前视偏误macroeconomic derivatives宏观经济衍生品majority shareholder多数股东management buy in 外部管理者收买management buy out管理层收买mandat

31、ory offer强迫要约marginal cost边沿本钱marginal revenue边沿收益mark to market逐日盯市mark to model按模型定价market based securityMBS住房抵押贷款证券market capitalization市值market maker做市商，庄家market neutral对冲基金市场中性战略market order市价订单market penetration市场浸透market portfolio市场投资组合market size市场规模mean reversion股票均值回归mechanical investing机械

32、化投资media convergence媒介交融median数列的中值megatrend大趋势merger arbitration合并套利mezzanine fund夹层基金middle market中型投资银行middle office中间部门mid-price中间价minority interests少数股东利益model risk模型风险Modified Internal Rate of Return修正后内部报酬率momentum investment惯性投资money market fund, money fund货币基金money multipliercredit multipli

33、er货币乘数monoline insurance单一险种保险monopsony买方垄断moral hazard品德风险Morgan Stanley Capital InternationalMSCI摩根斯坦利国际资本指数moving average挪动平均multi manager fund多元经理人基金mutual funds共同基金，投资基金Nash Equilibrium纳什平衡negative carry负盈利net asset valueNAV资产净值Net Operating Profit After TaxNOPAT税后净营业利润net position持仓净额net prese

34、nt valueNPV净现值net realisable value可变现净值network effects网络效应，网络外部性new issue新发行nominal interest rates名义利率non-interest income非利息收入non-recourse debt无追索权债务normal distribution正态分布notes to accounts账项附注off-balance sheet accounting表外会计off-balance sheet financing表外融资offer price卖出价，卖方价钱oligopoly寡头垄断oligopsony寡头

35、买主垄断，采购权垄断OPEC basket price欧佩克石油平均价open ended investment companyOEIC开放式投资公司open market operations公开市场业务open offer公开供股open outcry公开喊价operating cash flow营运现金流operating cash flow ratio运营现金流量比率operating gearing运营杠杆operating margin营业利润率option期权option writer, option seller期权卖方ore concentrate 铁精矿organic gr

36、owth内生增长，内部增长orphan drugs治稀有病的“孤儿药OTC非处方类药物out of the money虚值期权outstanding accounts未清账项overnight rate隔夜利率overtrading过量买卖，炒单pair trade配对买卖par value票面价值Pareto Optimal帕累托最优pari passau权益相等passenger load factor客座率，乘客运载率passive investing消极投资patent troll专利蟑螂，专利流氓payback period投资回收期法payout ratio股息支付率PEG市盈率增

37、长率perpetuity永久年金PLUS market英国PLUS市场point of sale销售点终端机poison pill 恶意收买的毒丸方案portable alpha可转移阿尔法portfolio investment证券投资portfolio mandate投资委托书possible reserves石油能够储量post-modern portfolio theory后现代投资组合实际pre-emption rights优先认股权premium保险费,期货贴水premium written签单保费prepayments预付账款price elasticity价钱弹性price s

38、ensitive价钱敏感度price/book value市净率price/cashflow市现率primary market一级市场prime brokerage机构经纪primer operating cost主营业务本钱principal本金 private equity私募股权投资probable reserves石油概算储量product differentiation产品差别化profit margin边沿利润profit margin销售净利率profit warning利润预警profit-taking获利回吐project finance工程融资propriety tradi

39、ng自誉买卖prospective PE预估市盈率、未来市盈率prospectus招股阐明书proven oil reserves已探明石油储量provisions预备金 psychographics心思变数public switched telecom networkPSTN公共交换网purchase method购买法pure play单一运营法，单一业务put options看跌期权put-call parity买卖权平价关系qualified audit opinion保管审计意见quality of earnings收益质量quantitative easing量化宽松quantit

40、ative finance数量金融、计量金融quote driven报价驱动quoted company上市公司random walk随机散步实际real estate investment trust不动产投资基金real interest rates实践利率real option本质选择权real option实物期权realised volatility实践动摇率receiver 接纳人record date股权登记日recovery石油、矿产采收red chip红筹股redeemable可赎回的redemption yield, yield to maturityYTM到期收益率red

41、ucing balance余额递减法registered security实名股regulatory capital arbitrage监管资本套利regulatory capture theory规制俘虏实际reinsurance再保险reinsurance retention ratio再保险自留比率relative PE相对市盈率relative returns相对报答replacement cost重置本钱replacement cycle设备重置周期repo rate再买回利率repurchase agreementRepo附买回协议research and developmentR

42、&D研发reserve replacement ratio石油储量替代率reserve requirement银行存款预备金比率resistence line阻力线向下回调的高点resource curse“资源诅咒retail format零售业态retained earning保管利润，未分配利润retained profit保管盈余、资本公积return on assets资产报答率return on average assets平均资产报答return on capital employed ROCE已动用资本报答return on equity股本报答率return on inves

43、tment投资报答率revaluation reserve重估贮藏revenue recognition收入确认reverse takeover反向收买rights issue股票认购权发行risk aversion躲避风险risk diversification分散风险risk free rate无风险收益率risk premium风险溢价risk weighted assets风险加权资产sale and leaseback售后租回sales mix销售组合scenario planning情景规划scrip dividend以股代息second board market创业板sector

44、 PE行业平均市盈率secular trend长期趋势securities market line证券市场线securitisation证券化selection bias选择性偏向sell-side analyst卖方分析师semi-variable costs半变动本钱senior debt优先级债务sequential growth环比增长share consolidation股票合并share split股票分割shareholders fund股东资金short selling卖空shrinkage库存缩水single premium 趸交保费single price一价定律small

45、 cap小盘股solvency margin保险公司的)偿付才干额度solvency ratio清偿才干比率sovereign risk主权风险sovereign wealth fund主权财富基金special dividend特别红利spin off/demerger分拆公司spot price现货价钱spread价差stamp duty印花税standard deviation规范偏向static hedge静态对冲statistical arbitrage统计套利stock turnover/ inventory turnover存货周转率stop loss斩仓strike price行使价钱structured investment vehicle构造性投资工具structured notes构造化票据style drift风格漂移style index风格指数s