英文詞匯 中文釋義 詳細(xì)注解
All-Ordinaries Index(All-ORD Index) 所有普通股指數(shù) 聯(lián)交所負(fù)責(zé)編制的第二種指數(shù)，于1989年1月2日起推出。與恒生指數(shù)或香港指數(shù)只選定一組股份為基礎(chǔ)不同，這個(gè)指數(shù)是以在聯(lián)交所掛牌的全部普通股作為成份股，但同樣以“資本市值加權(quán)法”來計(jì)算。指數(shù)的基準(zhǔn)日是1986年4月2日，以1000點(diǎn)定為該日指數(shù)的基數(shù)，每日的指數(shù)便是根據(jù)當(dāng)日所有普通股的總市值除以基準(zhǔn)日的總市值，再乘以1000而得出。
allotment 證券分配 股票分配 1.指公司根據(jù)申請(qǐng)人申請(qǐng)（填寫在公司提供的申請(qǐng)書上）及預(yù)交定金，將股票分配給各申請(qǐng)人。承辦發(fā)給債券的銀行財(cái)團(tuán)，其管理銀行將待發(fā)行的債券分配給銀行財(cái)團(tuán)的成員銀行，由它們認(rèn)購(gòu)或銷售。
2.指證券發(fā)行機(jī)構(gòu)對(duì)證券認(rèn)購(gòu)人或中介人所進(jìn)行的分配證券的過程。
3.The portion of a new securities issue which is assigned to each member of a syndicate, for underwriting and distribution.
allottee 被分予者，接受分配物者 Any entity which has subscribed to buy securities in an underwriting.
Allowance 折讓 備抵 1.用于彌補(bǔ)壞賬或折舊的準(zhǔn)備金。
2.銷貨數(shù)量短少或損壞而自發(fā)票金額扣除的部分。
3A sum set aside for an occurrence that may or may not come to pass. For example, funds earmarked for expenses associated with potential bad weather.
4.Funds allocated periodically for a stated purpose, such as a per diem.
5.A discount, especially one offered as a result of specific circumstances.
allowance for depreciation 折舊備抵 An accumulated expense that writes off the cost of a fixed asset over its expected useful life.
allowance for doubtful accounts 壞賬備抵 An estimated amount of bad debts, to be subtracted from a balance sheet‘s accounts receivable.
all-risks coverage 一切險(xiǎn) Insurance policy that covers losses from all causes not specifically excluded in the policy. opposite of named peril coverage.
Alpha 阿爾法 1.用來衡量證券報(bào)酬來自市場(chǎng)以外之獨(dú)特因素的系數(shù)。例如某證券的報(bào)酬＝5％＋1.2×市場(chǎng)報(bào)酬，代表市場(chǎng)報(bào)酬每變動(dòng)1％，該證券報(bào)酬同向變動(dòng)1.2%；式中的5％是該證券獨(dú)特因素帶來的報(bào)酬率，與市場(chǎng)因素?zé)o關(guān)，該5％即為阿爾法值。
2.英國(guó)于1986年金融大改革（Big Bang）之前，對(duì)規(guī)模及交易量的公司股票的分類名稱，當(dāng)時(shí)之為阿爾法股票（alpha stocks）。
3.A coefficient measuring the risk-adjusted performance, considering the risk due to the specific security, rather than the overall market. A large alpha indicates that the stock or mutual fund has performed better than would be predicted given its beta (volatility).
Alphabet stock 字母股票 美國(guó)通用汽車公司（General Motors）用于購(gòu)并用途的股票，這些股票以英文字母命名；例如[E]股票系來自購(gòu)并電子資料系統(tǒng)公司（Electronic Data Systems）；[H]股票系用于購(gòu)并休斯飛機(jī)公司（Hughes Aircraft）。各種字母股票的持有人的投票權(quán)不同，其股利也須視特定部門的營(yíng)運(yùn)績(jī)效而定。
alpha-beta 阿爾法--貝塔 一種投資組合分析方法，旨在檢測(cè)經(jīng)理為實(shí)現(xiàn)其收益需要冒風(fēng)險(xiǎn)的程度。
All-Ordinaries Index(All-ORD Index) 所有普通股指數(shù) 聯(lián)交所負(fù)責(zé)編制的第二種指數(shù)，于1989年1月2日起推出。與恒生指數(shù)或香港指數(shù)只選定一組股份為基礎(chǔ)不同，這個(gè)指數(shù)是以在聯(lián)交所掛牌的全部普通股作為成份股，但同樣以“資本市值加權(quán)法”來計(jì)算。指數(shù)的基準(zhǔn)日是1986年4月2日，以1000點(diǎn)定為該日指數(shù)的基數(shù)，每日的指數(shù)便是根據(jù)當(dāng)日所有普通股的總市值除以基準(zhǔn)日的總市值，再乘以1000而得出。
allotment 證券分配 股票分配 1.指公司根據(jù)申請(qǐng)人申請(qǐng)（填寫在公司提供的申請(qǐng)書上）及預(yù)交定金，將股票分配給各申請(qǐng)人。承辦發(fā)給債券的銀行財(cái)團(tuán)，其管理銀行將待發(fā)行的債券分配給銀行財(cái)團(tuán)的成員銀行，由它們認(rèn)購(gòu)或銷售。
2.指證券發(fā)行機(jī)構(gòu)對(duì)證券認(rèn)購(gòu)人或中介人所進(jìn)行的分配證券的過程。
3.The portion of a new securities issue which is assigned to each member of a syndicate, for underwriting and distribution.
allottee 被分予者，接受分配物者 Any entity which has subscribed to buy securities in an underwriting.
Allowance 折讓 備抵 1.用于彌補(bǔ)壞賬或折舊的準(zhǔn)備金。
2.銷貨數(shù)量短少或損壞而自發(fā)票金額扣除的部分。
3A sum set aside for an occurrence that may or may not come to pass. For example, funds earmarked for expenses associated with potential bad weather.
4.Funds allocated periodically for a stated purpose, such as a per diem.
5.A discount, especially one offered as a result of specific circumstances.
allowance for depreciation 折舊備抵 An accumulated expense that writes off the cost of a fixed asset over its expected useful life.
allowance for doubtful accounts 壞賬備抵 An estimated amount of bad debts, to be subtracted from a balance sheet‘s accounts receivable.
all-risks coverage 一切險(xiǎn) Insurance policy that covers losses from all causes not specifically excluded in the policy. opposite of named peril coverage.
Alpha 阿爾法 1.用來衡量證券報(bào)酬來自市場(chǎng)以外之獨(dú)特因素的系數(shù)。例如某證券的報(bào)酬＝5％＋1.2×市場(chǎng)報(bào)酬，代表市場(chǎng)報(bào)酬每變動(dòng)1％，該證券報(bào)酬同向變動(dòng)1.2%；式中的5％是該證券獨(dú)特因素帶來的報(bào)酬率，與市場(chǎng)因素?zé)o關(guān)，該5％即為阿爾法值。
2.英國(guó)于1986年金融大改革（Big Bang）之前，對(duì)規(guī)模及交易量的公司股票的分類名稱，當(dāng)時(shí)之為阿爾法股票（alpha stocks）。
3.A coefficient measuring the risk-adjusted performance, considering the risk due to the specific security, rather than the overall market. A large alpha indicates that the stock or mutual fund has performed better than would be predicted given its beta (volatility).
Alphabet stock 字母股票 美國(guó)通用汽車公司（General Motors）用于購(gòu)并用途的股票，這些股票以英文字母命名；例如[E]股票系來自購(gòu)并電子資料系統(tǒng)公司（Electronic Data Systems）；[H]股票系用于購(gòu)并休斯飛機(jī)公司（Hughes Aircraft）。各種字母股票的持有人的投票權(quán)不同，其股利也須視特定部門的營(yíng)運(yùn)績(jī)效而定。
alpha-beta 阿爾法--貝塔 一種投資組合分析方法，旨在檢測(cè)經(jīng)理為實(shí)現(xiàn)其收益需要冒風(fēng)險(xiǎn)的程度。