Debt Service Ratio／Debt Service Coverage Ratio
[概述]英文名稱：DebtServiceRatio／DebtServiceCoverageRatio中文名稱：償還比率／債務清償率一國須償還的外債金額（包括本金和利息）佔該國出口總收入的比重。通常可接受的最高比例爲20%。
Hiring Freeze
[概述]Asituationwhereasanemployerhastemporarilyputintoplacethatnofurthernewhiringswilloccurfortheforeseeablefuture.Thistypeofc
Net Debt To Assessed Valuation
[概述]Inamunicipalbondissue,aratiomeasuringthevalueofthemunicipality'snetdebtcomparedtothespecifiedvalueoftherealpropertybeing
Gift Inter Vivos
[概述]Agiftgivenduringthelifeofthegrantor.Followingagiftintervivos,thegrantornolongerhasanyrightstotheproperty,andcannotgetitb
Equity Options
[概述]英文名稱：EquityOptions中文名稱：股票期權一種有價證券，賦予持有人在約定時間以約定的價格买入或賣出某一股票的權利，當履約條件對持有人不利時，持有人可選擇放棄權利。e.g.Intheequityoptionsmarket,abou
Diseconomies of Scale
[概述]英文名稱：DiseconomiesofScale中文名稱：規模不經濟隨着企業生產規模的不斷擴大，使得長期平均成本上升，導致企業經濟效益下降的現象。參見規模經濟（EconomiesofScale）。
Option Series
[概述]Aspecificsetofcallsorputsonthesameunderlyingsecurity,inthesameclassandwiththesamestrikepriceandexpirationdate.Anoptionse
NAV（Net Asset Value）of Fund
[概述]英文名稱：NAV（NetAssetValue）ofFund中文名稱：基金資產淨值指在某一時點上，基金投資組合資產按照公允價格計算的總市值減去總負債以及其他成本費用後的淨值。
Portfolio
[概述]Agroupingoffinancialassetssuchasstocks,bondsandcashequivalents,aswellastheirmutual,exchange-tradedandclosed-fundcounterp
Interest Cover
[概述]英文名稱：InterestCover中文名稱：利息償付倍數指公司總收益與公司利息費用的比率，一般以年爲單位進行計算，是衡量公司償債能力的指標之一。
Gather In The Stops
[概述]Atradingstrategyofdrivingdownastock'spricebysellinglargeamountsofstockinordertotriggerpresetstop-lossorders,whichinturne
Unaudited Opinion
[概述]AnopinionthatcanbeofferedbyaCertifiedPublicAccountantbeforeheorsheauditsanorganization'sbooks.Thisisknownasanunauditedop
Parsonage Allowance
[概述]Anallowancedesignatedbyachurchorotherorganizationforitschurchprofessionals(clergy)fortheexpensesofprovidingandmaintainin
Capital Goods Sector
[概述]Acategoryofstocksrelatedtothemanufactureordistributionofgoods.Thesectorisdiverse,containingcompaniesthatmanufacturemachi
Up and Out
[概述]英文名稱：UpandOut中文名稱：上漲失效期權障礙期權的一種，在標的資產的市場價格向上觸及或超過約定的障礙水平時期權失效。
Add-On
[概述]Additionalsharesputonthemarketbyacompanythathasalreadygonepublic.Reasonswhyacompanymightuseadd-onfinancingincluderaising
Translation Exposure
[概述]英文名稱：TranslationExposure中文名稱：換算風險主要指公司面臨的匯率風險。一般含有外幣或資產負債表中含有國外資產的公司容易面臨換算風險。
Current Account Deficit
[概述]經常帳戶赤字Occurswhenacountry'stotalimportsofgoods,servicesandtransfersisgreaterthanthecountry'stotalexportofgoods,servicesan
Hedging
[概述]英文名稱：Hedging中文名稱：對衝／套期保值／避險eb1619e81e59668d2db8098284f6daa5金融交易中的一種策略，目的是降低投資組合因價格波動產生的風險，常用的操作方式是根據現有投資組合的頭寸，做一個相反方向的頭寸
Even Lot
[概述]英文名稱：EvenLot中文名稱：正常交易單位指交易所規定的證券交易單位。例如，在我國滬深交易所股票交易單位爲手，1手＝100股。
Discretionary Order
[概述]英文名稱：DiscretionaryOrder中文名稱：全權委托指令指委托人不指定所要交易的證券數量及價格，而是給予經紀人決策權，以最佳的價格和數量組合买賣證券的指令。部分全權委托指令對經紀人可自由進行交易的金額有所限制。
Deep-Discount Bond
[概述]1.Abondthatsellsatasignificantdiscountfromparvalue.2.Abondthatissellingatadiscountfromparvalueandhasacouponratesignifica
Subscribed
[概述]Newlyissuedsecuritiesthataninvestorhasagreedorstatedhisorherintenttobuypriortotheissuedate.Wheninvestorsuserights,theyex
Exchange Rate Mechanism - ERM
[概述]Anexchangeratemechanismisbasedontheconceptoffixedcurrencyexchangeratemargins.However,thereisvariabilityofthecurrencyexch
Bull CD
[概述]Acertificateofdepositwhoseinterestratefluctuatesindirectcorrelationtothevalueofanunderlyingmarketindex.Inotherwords,thei
Premium Income
[概述]1.Ininvesting,incomethatisearnedthroughthesaleofanoption.Thewriterofanoptionearnspremiumincome;thebuyeroftheoptionpaysth
KPW
[概述]ThecurrencysymbolorcurrencyabbreviationfortheNorthKoreanwon(KPW),thecurrencyforNorthKorea.Thewonisdividedinto100chonandi
SEC Form 20-F
[概述]AformissuedbytheSecuritiesandExchangeCommission(SEC)thatmustbesubmittedbyall"foreignprivateissuers"thathavelistedequitys
Streetable
[概述]Acompanythathasamanagementteamwithenoughstrengthandexperiencetorunapubliccompany.It'simperativeforWallStreettohaveconfid
Deferred Load
[概述]Asaleschargeorfeethatisassessedwhenaninvestorsellscertainclassesoffundsharesbeforeaspecifieddate.Deferredloadsusuallyrun
Best Execution
[概述]英文名稱：BestExecution中文名稱：最佳執行"美國證券交易委員會要求證券經紀人在代客戶執行交易時，應承擔保證訂單以最佳方式成交的責任，比如訂單執行是否經常取得更優報價、訂單執行的速度等。eb1619e81e59668d2db809
Tax Schedule
[概述]Aratesheetusedbyindividualtaxpayerstodeterminetheirestimatedtaxesdue.Therearefourmainschedulesused,basedonthefilingstatu