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1、英汉对照金融词汇ABC1社交等级abnormal return异常回报absolute return绝对回报acceptances认购accepting house承兑商行accounting rate of return ARR会计收益率accounting standards会计标准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收购acquisitive growth收购增长active investing积极投资activist shareholder维
2、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接管人adverse opinion否定意见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代理理论algorithmic trading算法交易all or no
3、thing order最低限量交易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 实际年利率annual general meeting年度股东大会annual report年度报告annuity年金arbitrage套利arbitrage pricing theoryAPT套利定价理论arbitraguer套利者arithmetic mean算术平均值asset allocation资产配置asset backed securitiesABS资产
4、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自动交易系统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平均成本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回填偏差backward integration后向一体化backwardation现货溢价bad news利空消息bancasurance银行保险Barrel of Oil EquivalentBOE油当量桶barrier options障碍期权barrier to entry进入壁垒basic earning
6、 per share基本每股收益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空头陷阱bearer securities不记名证券behavioral finance行为金融学benchmarking基准化分析方法BMKbeneficial owner受益所有人beta贝塔系数，评估证券系统风险性的工具bid price买房价格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FR
7、O，数字期权DOblack swan黑天鹅效应blue chip蓝筹股bond duration债券存续期，久期，持续期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
8、性偿还债券，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内部外部管理者联合收购buy-side analyst买方分析师cable英镑同美元兑换比例称为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资本回报率
9、capital reduction减资capitalisation issue, scrip issue资金股本化carried interest附带权益carry trade利差交易cash conversion cycle现金周转周期cash cost 现金成本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
10、不变chartered 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理赔准备金claims ratio赔付率clean price净价交易clearing and settlement结算clearing house结算所clinical trials临床检验close period封闭期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
11、蟑螂效应collateral 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
12、利compulsory aquisition强制收购concert party协同控股人confirmation bias确认偏误conglomerate混合联合企业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持续性经营continuous time financ
13、e models持续时间金融模型contract for differenceCFD差价合约，一种金融衍生品contrarian investing逆向投资法contribution margin边际收益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核心-卫星管理办法core business 核心业务corporate action 公司行为corporate social responsibilityCSR企业社会责任corr
14、ection股市调整correlation coefficient关联系数cost income ratio成本收入比率cost of capital资本成本cost of goods soldCOGS主营业务成本cost-plus pricing成本加成定价法counter-cyclical反周期counterparty risk交易对手风险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 swap
15、CDS信贷违约掉期、信贷违约互换credit rating 信用评级credit risk信用风险creditor days应付账款天数cross elasticity需求交叉弹性cross licensing交叉许可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现行成本会计current liabilities流动负债custodian bank托管银行customer aquisiti
16、on cost客户购置成本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黑池交易data revenues数据业务收入day trading日内交易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
17、付比率debt/equity 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=期权价格变化/期货价格变化delta hedgingdelta对冲dematerialized securities无纸化证券demerger分拆diluted EPS摊薄每股收益direct cost直接成本disclo
18、sure披露discount 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可分配储备金diversifiable risk可分散风险dividend discount model股息贴现模型dividend irrelevance theory红利无关理论dividen
19、d re-investment plan股息再投资计划dividend yield ratio股息率Dogs of the Dow狗股理论double entry复式记账法dow jones industrial averagesDJIA道琼斯工业平均指数drug pipeline新药开发项目储备dry natural gas干燥天然气，成品天然气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动态准备金earnings accretive（
20、收购）业绩增厚earnings before interest and tax EBIT息税前利润earnings dilutive（收购）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 communicatio
21、n network电子通讯网络embedded computers嵌入式电脑embedded value内含价值enhanced index增强型指数基金enterprise resource planning企业资源计划（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道德投资eurobond国际债券eurocurrency欧洲货币eurodollar欧洲美元european options欧式期权exceptional item特殊项目excercise p
22、rice行使价格excess return额外回报exchange rate risk汇率风险Exchange Traded Funds交易所交易基金ex-dividend除息execution risk执行风险exotic options奇异期权expected return预期收益，预期回报expense ratio开支比率，费用率ex-rights除权extroadinary general meeting股东特别大会extroadinary item非经常项目F scorePiotroski 皮氏分数fabless semiconductor company无厂半导体公司face va
23、lue（股票）票面价值factoring保付代理，保理fair value公允价格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固定成本fixed interest rate固
24、定利率fixed odds betting 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自由资产比率free cash flow自由现金流free float自由浮动front office 管理部门front running抢先交易FTSE index富时指数fundamental analysi
25、s基本面分析fungible可互换的gammaGamma=delta的变化期货价格的变化GDP delfatorGDP平减指数gearing杠杆比率generally accepted accounting principlesGAAP一般公认会计准则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持续经营golden share黄金股good news利好消息goodwill商誉Gordon growth model戈登增长模型govern
26、ment bonds国库券greater fool最大笨蛋理论greeks希腊字母delta,gamme,etc.green mail绿票讹诈gross margin毛利率gross price/dirty price含息价格gross profit毛利growth investing成长型投资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特征价格指数high frequency trading高频交易historical cost原始成本histor
27、ical PE历史市盈率horizontal integration横向一体化，水平一体化hybrid security混合证券iceberg order冰山指令Imbedded Value内含价值immediate or cancel order立即执行或取消指令impairment（某项资产）减损implied volatility隐含波动性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 offeri
28、ngs首次公开募股initial share原始股insolvent无债务偿还能力inter-dealer broker交易商经纪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利差交易internal rate of return内部报酬率International Financial Reporting StandardIFRS国际财务报告准则International Securities Identific
29、ation NumberISIN国际证券识别码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垃圾债券key performance indicatorsKPI关键绩效指标Laffer curve拉弗曲线last in first outLIFO 后进先
30、出leveraged buy-out杠杆收购limit涨跌停板limit order限价指示单limited liability有限责任liquidity premium流动性升水理论Lloyds of London劳合社Loan Life Coverage RatioLLCR负债偿债能力比率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 外部管理者收购management
31、 buy out管理层收购mandatory offer强制要约marginal cost边际成本marginal revenue边际收益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）市场中性策略market order市价订单market penetration市场渗透market portfolio市场投资组合market size市场规模mean reversion（股票）均值回
32、归mechanical investing机械化投资media convergence媒介融合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
33、multipliercredit multiplier货币乘数monoline insurance单一险种保险monopsony买方垄断moral hazard道德风险Morgan Stanley Capital InternationalMSCI摩根斯坦利国际资本指数moving average移动平均multi manager fund多元经理人基金mutual funds共同基金，投资基金Nash Equilibrium纳什均衡negative carry负盈利net asset valueNAV资产净值Net Operating Profit After TaxNOPAT税后净营业利润
34、net position持仓净额net present 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，卖方价格
35、oligopoly寡头垄断oligopsony寡头买主垄断，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经营现金流量比率operating gearing经营杠杆operating margin营业利润率option期权option writer, option seller期权卖方ore
36、concentrate 铁精矿organic growth内生增长，内部增长orphan drugs（治罕见病的）“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过量交易，炒单pair trade配对交易par value票面价值Pareto Optimal帕累托最优pari passau权利相等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
37、回收期法payout ratio股息支付率PEG市盈率增长率perpetuity永久年金PLUS market英国PLUS市场point of sale销售点终端机poison pill （恶意收购的）毒丸计划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）可能储量post-modern portfolio theory后现代投资组合理论pre-emption rights优先认股权premium保险费,（期货）贴水premium written签单保费prepayme
38、nts预付账款price elasticity价格弹性price sensitive价格敏感度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主营业务成本principal本金 private equity私募股权投资probable reserves（石油）概算储量product differentiation产品差异化profit margin边际利润profit margin销售净利率profit warning利润预警profit-taking获利
39、回吐project finance项目融资propriety trading自誉交易prospective PE预估市盈率、未来市盈率prospectus招股说明书proven oil reserves已探明石油储量provisions准备金 psychographics心理变数public switched telecom networkPSTN公共电话交换网purchase method购买法pure play单一经营法，单一业务put options看跌期权put-call parity买卖权平价关系qualified audit opinion保留审计意见quality of earn
40、ings收益质量quantitative easing量化宽松quantitative finance数量金融、计量金融quote driven报价驱动quoted company上市公司random walk随机漫步理论real estate investment trust不动产投资基金real interest rates实际利率real option实质选择权real option实物期权realised volatility实际波动率receiver 接管人record date股权登记日recovery（石油、矿产）采收red chip红筹股redeemable可赎回的redemp
41、tion yield, yield to maturityYTM到期收益率reducing balance余额递减法registered security实名股regulatory capital arbitrage监管资本套利regulatory capture theory规制俘虏理论reinsurance再保险reinsurance retention ratio再保险自留比率relative PE相对市盈率relative returns相对回报replacement cost重置成本replacement cycle（设备）重置周期repo rate再买回利率repurchase a
42、greementRepo附买回协议research and developmentR&D研发reserve replacement ratio（石油）储量替代率reserve requirement银行存款准备金比率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保存利润，未分配利润retained profit保留盈余、资本公积return on assets资产回报率return on average assets平均资产回报return on capital employed ROCE已动用资本回报return on equity股本回报率return on investment投资回报率revaluation reserve重估储备revenue recognition