Tax Roll
[概述]Abreakdownofallpropertywithinagivenjurisdiction,suchasacityorcounty,thatcanbetaxed.Thetaxrollwilllisteachpropertyseparat
Dilution
[概述]英文名稱：Dilution中文名稱：稀釋／攤薄股東權益指因爲發行認股權證或紅股等因素而導致股本擴大，令現有股東的權益下降的現象。爲反映可能發生的稀釋效應，大部分國家和地區都要求公司公布全面攤薄每股盈余（fullydilutedearning
Cash-rich Company
[概述]英文名稱：Cash-richCompany中文名稱：現金充裕企業指企業持有的現金價值超過其股票及債券市值的總和。
Tax-Deferred Savings Plan
[概述]Asavingsplanoraccountthatisregisteredwiththegovernmentandprovidesdeferraloftaxobligations.Tax-deferredsavingsplansmaydef
Home Mortgage
[概述]Aloangivenbyabank,mortgagecompanyorotherfinancialinstitutionforthepurchaseofaprimaryorinvestmentresidence.Inahomemortgag
Adjustable-Rate Preferred Stock - ARPS
[概述]Atypeofpreferredstockwherethedividendsissuedwillvarywithabenchmark,mostoftenaT-billrate.Thevalueofthedividendfromthepref
Credit For Qualified Retirement Savings Contribution
[概述]AlsoknownasIRSForm8880,theCreditforQualifiedRetirementSavingsContributionformisaone-pagetaxformusedtocalculatetheamounto
Over-The-Counter Exchange Of India - OTCEI
[概述]AnelectronicstockexchangebasedinIndiathatiscomprisedofsmall-andmedium-sizedfirmslookingtogainaccesstothecapitalmarkets.L
Off Balance Sheet
[概述]英文名稱：OffBalanceSheet中文名稱：表外項目"表外項目是指資產負債表中沒有反映出來的項目，是依據現行會計準則和會計制度的規定，不能或不需要在資產負債表中加以確認的項目。它可能涉及租賃或有負債的法律責任，如信用證，還涉及不符合會
Activist Investor
[概述]Anindividualorgroupthatpurchaseslargenumbersofapubliccompany’ssharesand/ortriestoobtainseatsonthecompany’sboardwiththego
Annuity
[概述]英文名稱：Annuity中文名稱：年金年金主要是指定期等額支付的款項。根據支付時間的不同，年金可以分爲先付年金、後付年金、遞延年金和永續年金。
Credit Netting
[概述]Asystemwherebythenumberofcreditchecksonfinancialtransactionsisreducedbyenteringintoagreementsthatsimplynetalltransaction
Uniform Transfers to Minors Act - UTMA
[概述]AnextensionoftheUniformGiftstoMinorsActthatallowsitemsotherthancashorsecuritiestobeconsideredgifts.|||Othergiftsthatmino
Earnings Momentum
[概述]Whencorporateearningspershare(EPS)growthisacceleratingordeceleratingfromthepriorfiscalquarterorfiscalyear.Earningsmoment
Revenue Seat Miles - RPM
[概述]Alsoknownasrevenuepassengermiles,RPMreferstohowmanyseatswereactuallysoldonanairline'sflight.|||Simplyput,ameasureofanair
Rollover
[概述]Arolloveriswhenyoudothefollowing:1.Reinvestfundsfromamaturesecurityintoanewissueofthesameorasimilarsecurity.2.Transferth
Price-to-sales Ratio
[概述]英文名稱：Price-to-salesRatio中文名稱：市銷率也稱市值營收比，是股票的一個估值指標。通常認爲市銷率越小，投資價值越高。計算方法：當時股價／每股營利收入。e.g.Theirteamofthreeanalyststakebot
HTG (Haitian Gourde)
[概述]ThecurrencyabbreviationorcurrencysymbolfortheHaitiangourde(HTG),thecurrencyforHaiti.TheHaitiangourdeismadeupof100centime
Bear Steepener
[概述]Awideningoftheyieldcurvecausedbylong-termratesincreasingatafasterratethenshort-termrates.Thiscausesalargerspreadbetweent
Legacy Costs
[概述]Thecostsinvolvedwithacompanypayingincreasedhealthcarefeesandotherbenefit-relatedcostsforitscurrentemployeesandretiredpen
Corporate Tax
[概述]Alevyplacedontheprofitofafirm;differentratesareusedfordifferentlevelsofprofits.Corporatetaxesareusuallyleviedbyalllevels
Bearish Harami
[概述]Atrendindicatedbyalargecandlestickfollowedbyamuchsmallercandlestickwhithathatbodyislocatedwithintheverticalrangeofthelar
Sterling Ratio
[概述]Aratiousedmainlyinthecontextofhedgefunds.Thisrisk-rewardmeasuredetermineswhichhedgefundshavethehighestreturnswhileenduri
130-30 Strategy
[概述]Astrategythatusesfinancialleveragebyshortingpoorperformingstocksandpurchasingsharesthatareexpectedtohavehighreturns.A130
Sovereign Default
[概述]Adefaultontherepaymentofacounty’sgovernmentdebts.Countriesareoftenhesitanttodefaultontheirdebts,sinceitwillbedifficultan
Variable Redemption Bond
[概述]英文名稱：VariableRedemptionBond中文名稱：贖回值可變動的債券指贖回價值與某種指標掛鉤的債券，參照指標可以是兩個幣種間匯率、股價指數或黃金價格的走勢等。
Spike
[概述]1)Thecomparativelylargeupwardordownwardmovementofapriceorvaluelevelinashortperiod.2)Thetradeorderexecutionconfirmationsl
Benefit Offset
[概述]Areductionintheamountofbenefitpaymentsreceivedbyamemberofaretirementplanwhichmayresultwhenthememberowesmoneytotheplan.Ab
Variable Rate Demand Note - VRDN
[概述]Adebtinstrumentthatrepresentsborrowedfundsthatarepayableondemandandaccrueinterestbasedonaprevailingmoneymarketrate,sucha
Closed-End Mortgage
[概述]Arestrictivetypeofmortgagethatcannotbeprepaid,renegotiatedorrefinancedwithoutpayingbreakagecoststothelender.Thistypeofmo
Upside/Downside Ratio
[概述]ThevolumeofadvancingNYSEissuesdividedbythevolumeofdecliningNYSEissues.Iftheupside-downsideratioisgreaterthan1,itshowstha
Unsecured Creditor
[概述]英文名稱：UnsecuredCreditor中文名稱：無抵押債權人"指無需財產作爲抵押而向一家公司或個人提供借貸的個人或機構。e.g.AunitofBPPLC(BP)isthelargestunsecuredcreditoroftroubl
12B-1 Fee
[概述]Anannualmarketingordistributionfeeonamutualfund.The12b-1feeisconsideredanoperationalexpenseand,assuch,isincludedinafund'
Stop Hunting
[概述]Astrategythatattemptstoforcesomemarketparticipantsoutoftheirpositionsbydrivingthepriceofanassettoalevelwheremanyindividu