英文詞匯 中文釋義 詳細(xì)注解
alternate account 備選賬戶 Account which multiple individuals can draw against without permission from each other.
alternate payee 第二收款人 An individual who is recognized as having a right to receive some or all of the benefits under a qualified retirement plan if the plan holder does not or cannot collect. Usually a spouse, former spouse, child, or other dependent.
alternative assets 備選資產(chǎn) Assets that have the potential to provide economic value to the owner but are not traditionally considered assets, such as collectibles.
alternative investment market 備選投資市場(chǎng) 倫敦證券交易所專門為成立時(shí)間不長但處于快速成長期的公司單獨(dú)開辟的一塊市場(chǎng)。
Alternative minimun tax (AMT) 替換最低稅 1.美國聯(lián)邦政府對(duì)公司、個(gè)人、或財(cái)產(chǎn)減除所有的稅負(fù)優(yōu)惠或減免額之后，最低應(yīng)征收的稅款。
2.Alternative Minimum Tax. An IRS mechanism created to ensure that high-income individuals, corporations, trusts, and estates pay at least some minimum amount of tax, regardless of deductions, credits or exemptions. It operates by adding certain tax-preference items back into adjusted gross income. While it was once only important for a small number of high-income individuals who made extensive use of tax shelters and deductions, more and more people are being affected by it. The AMT is triggered when there are large numbers of personal exemptions on state and local taxes paid, large numbers of miscellaneous itemized deductions or medical expenses, or by Incentive Stock Option (ISO) plans.
alternative option 多選期權(quán) 這種期權(quán)使用兩種或兩種以上的金融工具、指數(shù)、貨幣或商品來作為基礎(chǔ)資產(chǎn)。多選期權(quán)的持有人可以選擇其中的一種。
Alternative order 替代委托 單向委托 1.客戶對(duì)證券經(jīng)紀(jì)商下達(dá)的選擇性指令，在兩種交易之中，經(jīng)紀(jì)商選擇其中一種安排成交。例如投資人取得證券價(jià)格為$40，在下達(dá)$50的限價(jià)賣出委托的同時(shí)，為避免價(jià)格下跌而搭配限價(jià)$38的停損賣出委托，市場(chǎng)價(jià)格先到達(dá)其中一項(xiàng)，則予以成交，同時(shí)另一委托自動(dòng)失效。也稱為混合委托（combination order）、二擇一委托（either-or order）、替換委托（one-cancels-the-other order）。
2.Two orders given to a broker, for which the execution of either one automatically cancels the other. One example is combining a buy limit order with buy stop order.The buy limit order will only be executed if the market price is below a specified price, and the buy stop order will only be executed if the market price is above a certain price. If one order is executed, the other is cancelled. also called either-or order.
amalgamation 合并 1.指兩個(gè)或兩個(gè)以上的商行或公司合為一體組成一個(gè)新的商業(yè)機(jī)構(gòu)。合并是擴(kuò)大業(yè)務(wù)的一種方式，可降低成本，同時(shí)占據(jù)更大的市場(chǎng)。
2.The merging of two or more businesses into single entity.
amended return 調(diào)整后收益 An IRS filing done using Form 1040X to correct mistakes that were made on 1040 returns in the previous three years.
amendment 改善 改正 A change or addition to a legal document which, when properly signed, has the same legal power as the original document.
alternate account 備選賬戶 Account which multiple individuals can draw against without permission from each other.
alternate payee 第二收款人 An individual who is recognized as having a right to receive some or all of the benefits under a qualified retirement plan if the plan holder does not or cannot collect. Usually a spouse, former spouse, child, or other dependent.
alternative assets 備選資產(chǎn) Assets that have the potential to provide economic value to the owner but are not traditionally considered assets, such as collectibles.
alternative investment market 備選投資市場(chǎng) 倫敦證券交易所專門為成立時(shí)間不長但處于快速成長期的公司單獨(dú)開辟的一塊市場(chǎng)。
Alternative minimun tax (AMT) 替換最低稅 1.美國聯(lián)邦政府對(duì)公司、個(gè)人、或財(cái)產(chǎn)減除所有的稅負(fù)優(yōu)惠或減免額之后，最低應(yīng)征收的稅款。
2.Alternative Minimum Tax. An IRS mechanism created to ensure that high-income individuals, corporations, trusts, and estates pay at least some minimum amount of tax, regardless of deductions, credits or exemptions. It operates by adding certain tax-preference items back into adjusted gross income. While it was once only important for a small number of high-income individuals who made extensive use of tax shelters and deductions, more and more people are being affected by it. The AMT is triggered when there are large numbers of personal exemptions on state and local taxes paid, large numbers of miscellaneous itemized deductions or medical expenses, or by Incentive Stock Option (ISO) plans.
alternative option 多選期權(quán) 這種期權(quán)使用兩種或兩種以上的金融工具、指數(shù)、貨幣或商品來作為基礎(chǔ)資產(chǎn)。多選期權(quán)的持有人可以選擇其中的一種。
Alternative order 替代委托 單向委托 1.客戶對(duì)證券經(jīng)紀(jì)商下達(dá)的選擇性指令，在兩種交易之中，經(jīng)紀(jì)商選擇其中一種安排成交。例如投資人取得證券價(jià)格為$40，在下達(dá)$50的限價(jià)賣出委托的同時(shí)，為避免價(jià)格下跌而搭配限價(jià)$38的停損賣出委托，市場(chǎng)價(jià)格先到達(dá)其中一項(xiàng)，則予以成交，同時(shí)另一委托自動(dòng)失效。也稱為混合委托（combination order）、二擇一委托（either-or order）、替換委托（one-cancels-the-other order）。
2.Two orders given to a broker, for which the execution of either one automatically cancels the other. One example is combining a buy limit order with buy stop order.The buy limit order will only be executed if the market price is below a specified price, and the buy stop order will only be executed if the market price is above a certain price. If one order is executed, the other is cancelled. also called either-or order.
amalgamation 合并 1.指兩個(gè)或兩個(gè)以上的商行或公司合為一體組成一個(gè)新的商業(yè)機(jī)構(gòu)。合并是擴(kuò)大業(yè)務(wù)的一種方式，可降低成本，同時(shí)占據(jù)更大的市場(chǎng)。
2.The merging of two or more businesses into single entity.
amended return 調(diào)整后收益 An IRS filing done using Form 1040X to correct mistakes that were made on 1040 returns in the previous three years.
amendment 改善 改正 A change or addition to a legal document which, when properly signed, has the same legal power as the original document.