金融英語(yǔ)詞匯每日一新(六)

字號(hào):

bond swap [證] 債券互換   The simultaneous sale of one bond issue and the purchase of another, to stretch out maturities or for tax reasons. 
    是指利用兩種債券頭寸的差異,同時(shí)賣(mài)出某一種債券而又買(mǎi)入另一種債券的操作方式。是一種主動(dòng)性債券組合管理戰(zhàn)略。根據(jù)互換原因不同,可分為三種:一是替代互換;二是利率預(yù)期互換;三是市場(chǎng)間價(jià)差互換。
    bonds [分] 公債
    A long-term debt security with a stated interest rate and fixed due dates, issued by a corporation or a government, when interest and principal must be paid. There are many variations. 
    是bond 的復(fù)數(shù)形式,專指由政府發(fā)行的不記名債券。
    book n. [會(huì)] 帳冊(cè),帳簿
    A chronological record of a specialist's inventory of securities and orders that other exchange members have placed with the specialist. Also called specialist's book. 
    是指會(huì)計(jì)賬簿的總稱,包括分類(lèi)賬、總賬和其他賬。
    book building [銀] 需求建檔
    The process by which the offer price of an IPO is based on actual demand from institutional investors. 
    根據(jù)機(jī)構(gòu)投資者對(duì)首次公開(kāi)上市的實(shí)際需求制定發(fā)行價(jià)格的過(guò)程
    book entry securities [分] 記帳證券
    Security issued not as a certificate but simply as an entry in a bank account. 
    是指記錄在客戶賬戶中的不記名債券。
    備注: 
    [保]代表保險(xiǎn),[房]代表房地產(chǎn),[會(huì)]代表會(huì)計(jì),[分]代表注冊(cè)財(cái)務(wù)分析師,[銀]代表銀行,[證]代表證券。