Physical-Presence Test
[概述]Similartothebonafideforeignresidencetest,thephysical-presencetestallowstaxpayerstoclaimtheforeignearnedincomeexclusion.T
Pulling In Their Horns
[概述]Acollectiveshiftbyinvestorstowardalessbullishstanceafterasubstantialrun-upinpricesoffinancialassets.Sinceitinvolvesaless
Russell Microcap Index
[概述]Acapitalizationweightedindexof2,000smallcapandmicrocapstocksthatcapturesthesmallest1,000companiesintheRussell2000,plus1,
Contract Unit
[概述]Theactualamountofcommoditiesrepresentedbyasinglefuturescontract.Differentfuturescontractshavedifferentcontractunitsandme
strangle option
[概述]寬跨式期權（strangleoption）寬跨式期權也稱爲底部垂直價差組合(bottomverticalcombination)是买進不同敲定價格、同一到期日的一份看漲期權合約和一份看跌期權合約。
Fibonacci Numbers/Lines
[概述]LeonardoFibonacciwasanItalianmathematicianborninthe12thcentury.Heisknowntohavediscoveredthe"Fibonaccinumbers,"whichareas
Tweezer
[概述]Apatternfoundintechnicalanalysisofoptionstrading.Tweezerpatternsoccurwhentwoormorecandlestickstouchthesamebottomforatwee
Structured Finance
[概述]英文名稱：StructuredFinance中文名稱：結構性融資在傳統的金融工具一般不能滿足企業融資需要時，由金融機構向有融資特殊需求的企業提供的融資服務。
Linearly Weighted Moving Average
[概述]Atypeofmovingaveragethatassignsahigherweightingtorecentpricedatathandoesthecommonsimplemovingaverage.Thisaverageiscalcul
Enhanced Indexing
[概述]Aninvestmentphilosophythatattemptstoamplifythereturnsofanunderlyingportfolioorindexfundwhilealsominimizingtheeffectsoftr
Thirty-Year TreasuryTaxable BondTechnical DefaultTed SpreadTelephone BondTenorTerm DepositTerm Structure Of Interest RatesTax-Exempt Commercial PaperTax-Exempt Interest
[概述]AU.S.Treasurydebtobligationthathasamaturityof30years.The30-yearTreasuryisthebenchmarkU.S.bondandoneoftheworld'smostclose
Gensaki Market
[概述]英文名稱：GensakiMarket中文名稱：日本債券回購市場指日本的債券回購市場，作爲擔保品的債券包括國庫券和長期債券。參見回購協議（Repo）。
Deleverage
[概述]英文名稱：Deleverage中文名稱：去槓杆化減低以往用來提高投資收益率的金融工具及借貸資金，降低財務槓杆。Acompany'sattempttodecreaseitsfinancialleverage.Thebestwayforacom
Post-Retirement Risk
[概述]Thepotentialriskstofinancialsecuritythataretiredindividualcouldencounter.Post-retirementriskscanresultinunexpectedcostsa
Investment Style
[概述]Theoverarchingstrategyortheoryusedbyeitheraretailinvestororaninstitutionalmoneymanagertosetassetallocationandchooseindiv
Convertible Subordinate Note
[概述]Ashort-termdebtsecurity(note),thatcanbechangedintocommonstock(convertible)andranksbelowotherloans(subordinate).|||Don'tl
IRS Publication 523
[概述]AdocumentpublishedbytheInternalRevenueService(IRS)thatoutlinesthetaxrulesapplyingtothesaleofahome.Forthisdocument,"home"