英語(yǔ)詞匯 中文釋義 詳細(xì)注解
accrued rent 應(yīng)計(jì)租金 出租方根據(jù)租賃合同中的租費(fèi)率對(duì)出租物件在全部租賃時(shí)間內(nèi)應(yīng)當(dāng)收取的租金總額。
Accruel expense 應(yīng)計(jì)費(fèi)用 1.已發(fā)生但未付款的費(fèi)用；例如應(yīng)付薪資、應(yīng)付所得稅等。
2.An expense that is incurred, but not yet paid for, during a given accounting period.
Accumulate 累積、分購(gòu) 1指在一段期間內(nèi)購(gòu)買某家公司相當(dāng)數(shù)量的股份。
2公司利潤(rùn)未作股利發(fā)放，累積在公司自有資本。
3共同基金的投資人定期定額購(gòu)買基金，且將各期基金收益再投入購(gòu)買基金股份。
Accumulated depreciation 累積折舊 1.固定資產(chǎn)各期提列折價(jià)的總和。累積折舊在資產(chǎn)負(fù)債表上列為固定資產(chǎn)毛額的減項(xiàng)，扣除累積折舊金額即為固定資產(chǎn)凈額。
2.The depreciation that has taken place on a particular asset up to the present time.
accumulated distribution 累計(jì)分配 資金投入到信托基金中，等待日后分配。資金初投資時(shí)需要納稅，但信托基金分配時(shí)不再納稅。
Accumulated dividend 累積紅利 A dividend due, but not yet paid, to a preferred stock holder.
accumulated earnings 累積收益 Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt. also called earned surplus or unappropriated profit or retained earnings.
accumulated earnings tax 累積收益稅 1.政府對(duì)公司的保留盈余金額超過(guò)一定標(biāo)準(zhǔn)時(shí)，對(duì)超過(guò)的保留盈余課征的稅負(fù)。邊際稅率較高的股東通常希望公司降低股利支付水準(zhǔn)，以降低租稅負(fù)擔(dān)，累積盈余稅旨在防止公司過(guò)度保護(hù)高稅率股東。
2.An additional tax on earnings that a business retains in an attempt to avoid the higher income taxes the owners would be subject to if the earnings were paid out to them as dividends. also called accumulated profits tax.
Accumulated position 累積部位 指不斷朝同一個(gè)方向累積投資部位。如持續(xù)買進(jìn)某證券。
accumulated preferred stock 累積優(yōu)先股 公司不能支付股利時(shí)，可對(duì)此種股票的股利累積到下一期一并補(bǔ)發(fā)。在未補(bǔ)足優(yōu)先股股利之前，普通股不得分配股利。
accumulated surplus 累積盈余 公司沒(méi)有用于再投資而持有的超額利潤(rùn)。
accumulation 累積 1.指利息加本金，或指年度凈收益加留存盈余。
2.在美國(guó)證券交易中以折價(jià)方式買進(jìn)債券的成本與其面值之間的差額。
3.吸收市場(chǎng)中過(guò)多的股票供應(yīng)量，由此增加股票的需求。累積通常發(fā)生在股票價(jià)格下跌并穩(wěn)定下來(lái)之后，這樣可以增加需求。在一段時(shí)間內(nèi)累積有價(jià)證券，可以避免引起他人的注意
4.Buying over a period of time. For example, this might be done by an institutional investor to avoid making a single substantial purchase that might drive up the market price, or by a retail investor who wants to reduce risk by dollar cost averaging.
5.Retaining profits within a company, as opposed to paying them out as dividends.
6.More generally, any buying.
Accumulation area 分購(gòu)區(qū)域 證券購(gòu)買者持續(xù)購(gòu)買某種證券累積投資部位的期間。技術(shù)分析者利用累積區(qū)域的觀察，建議投資人在證券價(jià)格徘徊于累積區(qū)域時(shí)，應(yīng)即時(shí)購(gòu)買該證券。
accumulation bond 累積債券 A bond which is sold at a price below its face value and returns its face value at maturity. also called discounted bond.
accumulation period 累積期 The years of an individual‘s working life when he/she is making regular contributions to a deferred annuity or retirement plan. The period ends when the income payments begin.
accumulation profit 累積利潤(rùn) 公司或企業(yè)保留的凈利潤(rùn)，即未用于支付股利或其他損耗的保留利潤(rùn)。
acid test 酸性測(cè)試 速動(dòng)測(cè)試 將申請(qǐng)貸款企業(yè)極易變現(xiàn)的速動(dòng)資產(chǎn)（quick assets)與流動(dòng)負(fù)債（current liabilities)作比較。貸款機(jī)構(gòu)以此測(cè)試借款單位的近期償債能力。
acid test ratio 酸性測(cè)驗(yàn)比率 1.速動(dòng)資產(chǎn)與流動(dòng)負(fù)債的比率。
2.The ratio of current assets less inventories to total current liabilities. This ratio is the most stringent measure of how well the company is covering its short-term obligations, since the ratio only considers that part of current assets which can be turned into cash immediately (thus the exclusion of inventories). The ratio tells creditors how much of the company‘s short term debt can be met by selling all the company‘s liquid assets at very short notice. also called acid-test ratio.
acknowledge 公證，確認(rèn) Certify the authenticity of a signature on a brokerage or bank document, such as for an account transfer.
acquisition 收購(gòu) 1.指一家企業(yè)以取得另一家公司（稱為目標(biāo)公司）之股票或其他資產(chǎn)而取得對(duì)該目標(biāo)公司之控制權(quán)。
2.Acquiring control of a corporation, called a target, by stock purchase or exchange, either hostile or friendly. also called takeover.
accrued rent 應(yīng)計(jì)租金 出租方根據(jù)租賃合同中的租費(fèi)率對(duì)出租物件在全部租賃時(shí)間內(nèi)應(yīng)當(dāng)收取的租金總額。
Accruel expense 應(yīng)計(jì)費(fèi)用 1.已發(fā)生但未付款的費(fèi)用；例如應(yīng)付薪資、應(yīng)付所得稅等。
2.An expense that is incurred, but not yet paid for, during a given accounting period.
Accumulate 累積、分購(gòu) 1指在一段期間內(nèi)購(gòu)買某家公司相當(dāng)數(shù)量的股份。
2公司利潤(rùn)未作股利發(fā)放，累積在公司自有資本。
3共同基金的投資人定期定額購(gòu)買基金，且將各期基金收益再投入購(gòu)買基金股份。
Accumulated depreciation 累積折舊 1.固定資產(chǎn)各期提列折價(jià)的總和。累積折舊在資產(chǎn)負(fù)債表上列為固定資產(chǎn)毛額的減項(xiàng)，扣除累積折舊金額即為固定資產(chǎn)凈額。
2.The depreciation that has taken place on a particular asset up to the present time.
accumulated distribution 累計(jì)分配 資金投入到信托基金中，等待日后分配。資金初投資時(shí)需要納稅，但信托基金分配時(shí)不再納稅。
Accumulated dividend 累積紅利 A dividend due, but not yet paid, to a preferred stock holder.
accumulated earnings 累積收益 Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt. also called earned surplus or unappropriated profit or retained earnings.
accumulated earnings tax 累積收益稅 1.政府對(duì)公司的保留盈余金額超過(guò)一定標(biāo)準(zhǔn)時(shí)，對(duì)超過(guò)的保留盈余課征的稅負(fù)。邊際稅率較高的股東通常希望公司降低股利支付水準(zhǔn)，以降低租稅負(fù)擔(dān)，累積盈余稅旨在防止公司過(guò)度保護(hù)高稅率股東。
2.An additional tax on earnings that a business retains in an attempt to avoid the higher income taxes the owners would be subject to if the earnings were paid out to them as dividends. also called accumulated profits tax.
Accumulated position 累積部位 指不斷朝同一個(gè)方向累積投資部位。如持續(xù)買進(jìn)某證券。
accumulated preferred stock 累積優(yōu)先股 公司不能支付股利時(shí)，可對(duì)此種股票的股利累積到下一期一并補(bǔ)發(fā)。在未補(bǔ)足優(yōu)先股股利之前，普通股不得分配股利。
accumulated surplus 累積盈余 公司沒(méi)有用于再投資而持有的超額利潤(rùn)。
accumulation 累積 1.指利息加本金，或指年度凈收益加留存盈余。
2.在美國(guó)證券交易中以折價(jià)方式買進(jìn)債券的成本與其面值之間的差額。
3.吸收市場(chǎng)中過(guò)多的股票供應(yīng)量，由此增加股票的需求。累積通常發(fā)生在股票價(jià)格下跌并穩(wěn)定下來(lái)之后，這樣可以增加需求。在一段時(shí)間內(nèi)累積有價(jià)證券，可以避免引起他人的注意
4.Buying over a period of time. For example, this might be done by an institutional investor to avoid making a single substantial purchase that might drive up the market price, or by a retail investor who wants to reduce risk by dollar cost averaging.
5.Retaining profits within a company, as opposed to paying them out as dividends.
6.More generally, any buying.
Accumulation area 分購(gòu)區(qū)域 證券購(gòu)買者持續(xù)購(gòu)買某種證券累積投資部位的期間。技術(shù)分析者利用累積區(qū)域的觀察，建議投資人在證券價(jià)格徘徊于累積區(qū)域時(shí)，應(yīng)即時(shí)購(gòu)買該證券。
accumulation bond 累積債券 A bond which is sold at a price below its face value and returns its face value at maturity. also called discounted bond.
accumulation period 累積期 The years of an individual‘s working life when he/she is making regular contributions to a deferred annuity or retirement plan. The period ends when the income payments begin.
accumulation profit 累積利潤(rùn) 公司或企業(yè)保留的凈利潤(rùn)，即未用于支付股利或其他損耗的保留利潤(rùn)。
acid test 酸性測(cè)試 速動(dòng)測(cè)試 將申請(qǐng)貸款企業(yè)極易變現(xiàn)的速動(dòng)資產(chǎn)（quick assets)與流動(dòng)負(fù)債（current liabilities)作比較。貸款機(jī)構(gòu)以此測(cè)試借款單位的近期償債能力。
acid test ratio 酸性測(cè)驗(yàn)比率 1.速動(dòng)資產(chǎn)與流動(dòng)負(fù)債的比率。
2.The ratio of current assets less inventories to total current liabilities. This ratio is the most stringent measure of how well the company is covering its short-term obligations, since the ratio only considers that part of current assets which can be turned into cash immediately (thus the exclusion of inventories). The ratio tells creditors how much of the company‘s short term debt can be met by selling all the company‘s liquid assets at very short notice. also called acid-test ratio.
acknowledge 公證，確認(rèn) Certify the authenticity of a signature on a brokerage or bank document, such as for an account transfer.
acquisition 收購(gòu) 1.指一家企業(yè)以取得另一家公司（稱為目標(biāo)公司）之股票或其他資產(chǎn)而取得對(duì)該目標(biāo)公司之控制權(quán)。
2.Acquiring control of a corporation, called a target, by stock purchase or exchange, either hostile or friendly. also called takeover.