NE. | no effects | 無存款 |
Neg.Inst., N.I. | negotiable instruments | 流通票據(jù) |
negb. | negotiable | 可轉(zhuǎn)讓的、可流通的 |
net. p. | net proceeds | 凈收入 |
NFD | no fixed date | 無固定日期 |
NFS | not for sale | 非賣品 |
NH | not held | 不追索委托 |
NIAT | net income after tax | 稅后凈收益 |
NIFO | next in, first out | 次進(jìn)先出法 |
nil | nothing | 無 |
NIM | net interest margin | 凈息差 |
NIT | negative income tax | 負(fù)所得稅 |
NL | no load | 無傭金 |
NM | no marks | 無標(biāo)記 |
no a/c | no account | 無此帳戶 |
NO. (no.) | number | 編號(hào)、號(hào)數(shù) |
NOP | net open position | 凈開頭寸 |
NOW a/c | negotiable order of withdrawal | 可轉(zhuǎn)讓存單帳戶 |
NP | no protest | 免作拒付證書 |
NPC | nominal protection coefficient | 名義保護(hù)系數(shù) |
NPL | non-performing loan | 不良貸款 |
NPV method | net present value method | 凈現(xiàn)值法 |
NSF check | no sufficient fund check | 存款不足支票 |
NTA | net tangible assets | 有形資產(chǎn)凈值 |
ntl | no time lost | 立即 |
NWC | net working capital | 凈流動(dòng)資本 |
NX | not exceeding | 不超過 |
.B.,O/B | order book | 訂貨簿 |
O.E.,o.e. | omission excepted | 遺漏除外 |
O.F. | ocean freight | 海運(yùn)費(fèi) |
O/a | on account | 賒帳 |
o/a | on account of | 記入......帳戶 |
O/d | on demand | 見票即付 |
ROA | return on asset | 資產(chǎn)回報(bào)率 |
ROC | return on capital | 資本收益率 |
ROE | ratio of equity | 股本利潤率 |
ROE | return on equity | 股本回報(bào)率 |
ROI | return on investment | 投資收益 |
ROP | registered option principal | 記名期權(quán)本金 |
ROS | ratio of sales | 銷售利潤率 |
ROS | return on sales | 銷售收益率 |
RSVP | please reply | 請(qǐng)回復(fù) |
Rto | ratio | 比率 |
RTO | round trip operation | 往返作業(yè) |
S | split or stock divided | 拆股或股息 |
SA | semi-annual payment | 半年支付 |
SAA | special arbitrage account | 特別套作賬戶 |
SAB | special assessment bond | 特別估價(jià)債券 |
SB | short bill | 短期國庫券;短期匯票 |
SC | supplier credit | 賣方信貸 |
SCF | supplier credit finance | 賣方信貸融資 |
SCIRR | special CIRR | 特別商業(yè)參考利率 |
SCL | security characteristic line | 證券特征線 |
SD | standard deduction | 標(biāo)準(zhǔn)扣除額 |
CAPM | capital asset pricing mode | 固定資產(chǎn)計(jì)價(jià)模式 |
CBD | cash before delivery | 先付款后交貨 |
CD | certificate of deposit | 存單 |
CG | capital gain | 資本利得 |
CG | capital goods | 生產(chǎn)資料、資本貨物 |
Chgs | charges | 費(fèi)用 |
Chq. | cheque | 支票 |
CIA | certified internal auditor | 注冊(cè)內(nèi)部審計(jì)員 |
Ck. | check | 支票 |
CML | capital market line | 資本市場(chǎng)線性 |
CMO | Collateralized Mortgage Obligations | 擔(dān)保抵押貸款債務(wù) |
CMV | current market value | 現(xiàn)時(shí)市場(chǎng)價(jià)值 |
CN | consignment note | 鐵路運(yùn)單 |
CN | credit note | 貸方通知書 |
COBOL | Common Business Oriented Language | 通用商業(yè)語言 |
Col. | column | 帳欄 |
Coll. | collateral | 擔(dān)保、抵押物 |
Coll. | collection | 托收 |
Com. comm. | commission | 傭金 |
conv, cv, cvt | convertible | 可轉(zhuǎn)換的、可兌換的 |
Cor. | corpus | 本金 |
CP | commercial paper | 商業(yè)票據(jù) |
CPM | cost per thousand | 每一千個(gè)為單位的成本 |
Cps. | coupons | 息票 |
CR | cash receipts | 現(xiàn)金收入 |
CR | current rate | 當(dāng)日匯率、現(xiàn)行匯率 |
Cr. | Credit, creditor | 貸記、貸方 |
CS | convertible securities | 可轉(zhuǎn)換證券 |
CT | cable transfer | 電匯 |
CT | corporate treasurer | 公司財(cái)務(wù)主管 |
ctge | cartage | 貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi) |
CTT | capital transfer tax | 資本轉(zhuǎn)移稅 |
cur curr | current | 本月、當(dāng)月 |
CV | convertible security | 可轉(zhuǎn)換債券 |
二、CFA學(xué)員必知的1500個(gè)英文縮寫用法解釋
Accommodation bill | 融通票據(jù) |
Accommodation charge | 融通收費(fèi) |
Accommodation Paper | 融通票據(jù)、擔(dān)保借據(jù) |
Accommodation Trade | 配合交易 |
Account | 賬戶 |
Account Executive (AE) | 期貨營業(yè)員 |
Account Sales | 對(duì)賬單、承銷清單 |
Account Stated | 對(duì)賬單 |
Account Statement | 賬戶財(cái)務(wù)報(bào)表 |
Account Transfer Instruction (ATI) | 帳戶轉(zhuǎn)移指示 |
Accountability | 責(zé)任承擔(dān);問責(zé) |
Accountant | 會(huì)計(jì)師 |
Accountant's Opinion | 會(huì)計(jì)師意見 |
Accountants' report | 會(huì)計(jì)師報(bào)告 |
Accounting Earnings | 會(huì)計(jì)盈余 |
Accounting equation | 會(huì)計(jì)程式 |
Accounting Exposure | 財(cái)會(huì)風(fēng)險(xiǎn) |
Accounting firm | 會(huì)計(jì)事務(wù)所 |
Accounting period | 會(huì)計(jì)期間 |
Accounting practice | 會(huì)計(jì)慣例;會(huì)計(jì)實(shí)務(wù) |
Accounting Society of China (ASC) | 中國會(huì)計(jì)學(xué)會(huì) |
Accounting standard | 會(huì)計(jì)準(zhǔn)則;會(huì)計(jì)標(biāo)準(zhǔn) |
Accounting treatment | 會(huì)計(jì)處理方式 |
Accounts Payable | 應(yīng)付帳款 |
Accounts receivable | 應(yīng)收帳款 |
Accounts Receivable Financing | 應(yīng)收帳款融資 |
Accounts Receivable Loan | 以應(yīng)收帳款為抵押的貸款 |
Accounts Receivable Turnover Ratio | 應(yīng)收帳款周轉(zhuǎn)率 |
Accredit value | 自然增長值 |
Accredited Investor | 合資格投資者;受信投資人 |
Accrediting | 本金增值 |
Accretion | 增值 |
Accretion Account | 增值帳 |
Accrual basis 【accounting 】 | 應(yīng)計(jì)制;權(quán)責(zé)發(fā)生制【會(huì)計(jì)】 |
Accrual Bond | 利息債券 |
Accrual of Discount | 應(yīng)計(jì)貼現(xiàn) |
Accrued Dividend | 應(yīng)計(jì)股利 |
Accrued expenses | 應(yīng)計(jì)費(fèi)用 |
Accrued Interest | 應(yīng)計(jì)利息 |
Accrued revenue | 應(yīng)計(jì)收益 |
Accumulate | 逢低買進(jìn)、擇機(jī)買進(jìn)、持倉觀望 |
Accumulated depreciation | 累計(jì)折舊;累積折舊 |
Accumulated Dividend | 累計(jì)股息 |
Accumulated earning | 累積盈余 |
Accumulated Earnings | 累計(jì)盈余 |
Accumulated Earnings Tax | 累計(jì)盈余稅 |
Accumulated interest | 累計(jì)利息; |
Accumulated profits | 累計(jì)利潤;累積利潤 |
Accumulated Reserves | 累積準(zhǔn)備 |
Accumulation | 累積 |
Accumulation Area | 累積區(qū)域 |
Accumulation Bond | 累積債券 |
Accumulation Period | 累積期限 |
Accumulation Plan | 累積計(jì)劃 |
Accumulation Unit | 累積單位 |
ACI-The Financial Markets of Hong Kong (ACIHK) | 香港財(cái)資市場(chǎng)公會(huì) |
Acquired Company | 被并公司 |
Acquiree | 被并公司 |
Acquirer | 主并公司 |
Acquiring Company | 主并公司 |
Acquiring Firm | 購并公司 |
Acquisition | 收購、購并 |
Acquisition Cost | 購并費(fèi)用 |
Acquisition of Assets | 資產(chǎn)購并 |
Acquisition of shells | 買殼 |
Acquisition of Stock | 股份購并 |
Across the board | 活躍賬戶 |
Acting in concert | 一致行動(dòng);合謀 |
Action | 股票行情 |
Active | 交易活躍 |
Active Account | 運(yùn)作資產(chǎn)、活動(dòng)資產(chǎn);有收益資產(chǎn) |
Active assets | 活躍債券交易商 |
Active Bond Crowd | 活性保險(xiǎn)箱 |
Active Box | 活躍業(yè)務(wù)紀(jì)錄【創(chuàng)業(yè)板】 |
Active business pursuits 【GEM 】 | 活動(dòng)資本 |
Active capital | 積極成長型基金 |
Active Growth Fund | 積極性管理 |
Active Management(AM) | 交投活躍 |
Active market | 積極性投資組合策略 |
Active Portfolio Strategy | 活躍證券 |
Active Securities | 熱門股 |
Active Stock | 作業(yè)活動(dòng)、活動(dòng)性 |
Activity | 實(shí)際現(xiàn)金價(jià)值 |
Actual Cash Value(ACV) | 現(xiàn)貨市場(chǎng) |
Actual market | 現(xiàn)貨價(jià) |
Actual price | 實(shí)際可用年期 |
Actual useful life | 實(shí)際現(xiàn)金價(jià)值保障 |
Actual-Cash-Value Coverage | 實(shí)際發(fā)行額 |
Actually Outstanding | 現(xiàn)貨、實(shí)貨 |
Actuals | 精算師;保險(xiǎn)統(tǒng)計(jì)專家 |
Actuary | 從價(jià);按值 |
Ad valorem | 從價(jià)印花稅 |
Ad valorem stamp duty | 額外避險(xiǎn) |
Additional Hedge | 額外按金 |
Additional margin | 附加利益;優(yōu)惠 |
Add-on | 附加利息 |
Add-on Interest | 適當(dāng)報(bào)價(jià) |
Adequate Consideration | 審裁科 |
Adjudication Division | 審裁員 |
Adjudicator | 調(diào)息按揭,調(diào)整式利率抵押貸款 |
Adjustable rate mortgage (ARM) | 可調(diào)股息優(yōu)先股 |
Adjustable Rate Preferred Stock(ARPS) | 調(diào)整基價(jià) 調(diào)整基數(shù) |
Adjusted Basis | 調(diào)整負(fù)債余額 |
Adjusted Debit Balance﹝ADB﹞ | 調(diào)整履約價(jià) |
Adjusted Exercise Price | 更正、調(diào)整 |
Adjusted Gross Income(AGI) | 調(diào)整后資產(chǎn)凈值 |
Adjusted net assets | 調(diào)整后有形資產(chǎn)凈值 |
Adjusted net tangible assets | 調(diào)整后現(xiàn)值 |
Adjusted Present Value (APV) | 調(diào)整后毛利、調(diào)整總收入 |
Adjustment | 全面一致;全盤的 |
Adjustment Preferred Securities | 調(diào)整優(yōu)先證券 |
Adjustments | 調(diào)整額、扣除額 |
Administering bank | 承辦銀行;經(jīng)辦銀行 |
Administrative Pricing Rules | 操縱價(jià)格規(guī)定 |
Administrator | 行政官員、管理人員 |
Admissible securities value | 證券的認(rèn)可價(jià)值 |
Admission by Investment | 投資入伙 |
Admitted to Dealings | 準(zhǔn)予交易、準(zhǔn)許上市 |
Admitted value | 認(rèn)可值 |
Advance | 上漲、預(yù)付、貸款 墊款 |
Advance booking form | 排期申請(qǐng)表格 |
Advance Commitment | 預(yù)先承諾 |
Advance Refunding | 提前轉(zhuǎn)期、套期轉(zhuǎn)換 |
Advance-Decline Line (ADL) | 股票價(jià)格漲跌線、升降線 |
Advance-Decline Ratio (ADR) | 股票價(jià)格漲跌比率 |
Advances Versus Declines | 漲跌股票 |
Disclosure-based | 以披露為本;以信息披露為重 |
Discontinued operations | 已終止經(jīng)營之業(yè)務(wù) |
Discount | 低水【期貨】;折讓;貼現(xiàn) |
Discount | 貼現(xiàn)、貼水 |
Discount broker | 折讓經(jīng)紀(jì);折扣經(jīng)紀(jì);減傭經(jīng)紀(jì);低收費(fèi)經(jīng)紀(jì) |
Discount Brokers | 貼現(xiàn)經(jīng)紀(jì)人 |
Discount rate | 折扣率;貼現(xiàn)率 |
Discount Window | 貼現(xiàn)窗口 貼現(xiàn)窗 |
Discounted cash flow | 現(xiàn)金流量折現(xiàn) / 貼現(xiàn)法 |
Discretionary account | 全權(quán)代客買賣賬戶;全權(quán)委托戶口 |
Discretionary Account | 授權(quán)戶口 |
Discretionary bonus payment | 酌情支付的花紅 |
Discretionary manager | 全權(quán)管理人 |
Discretionary order | 全權(quán)委托盤 |
Discretionary power | 酌情權(quán) |
Discretionary trust | 全權(quán)信托 |
Dishonored cheque | 空頭支票 |
Disinflation | 滯脹;反通貨膨脹,阻止通貨膨脹 |
Disinterested shareholder | 沒有利益關(guān)系的股東 |
Disintermediation | 反調(diào)停,非中介化;排媒現(xiàn)象 |
Dispersion 【statistics 】 | 離差【統(tǒng)計(jì)】 |
Disposable Income | 可支配所得 |
Disqualification order | 吊銷資格令 |
Distant month | 遠(yuǎn)期月份 |
Distributable profit | 可分派溢利 |
Distribution | 分銷;分派,發(fā)配金 |
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