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一次性总付款的方lump sum method
一美元平均买进证券计算方dollar average method
一般交割regular way delivery
一般平衡债务负担general equitable charge
三步阻碍央行连续三次调高贴现率,使证券市场下跌的法则three steps and stumble rule
上市listed corporation
上市公司律风险listed companies legal risk
上市公司律风险指数排名listed companies legal risk index rankings
上市公司信息披露管理办上海证券交易所,深圳证券交易所Measures on Administration of Information Disclosure of Listed Companies
上市公司收购管理办上海证券交易所,深圳证券交易所Measures on Administration of Listed Companies' Acquisition
上市公司重大资产重组管理办Administration Measures for Significant Asset Restructuring of Listed Companies
上期余额方previous balance method
交易unlawful transaction
侵害unlawful infringement
商人jockey
对价illegal consideration
收益boodle
行为illegal practices
不可兑换发行方irredeemable issue method
不合占有者abator
不合的原件unlawful original document
不容忍股市上投资人的任何违行为zero tolerance of investors5 illegal behaviors in stock market
不良交易手trading malpractice
东道主司管辖区host jurisdiction
严重违行为serious illegal act
严重违反committing serious infractions of the law
中华人民共和国中外合资经营企业Law of the PRC on the Joint Ventures Using Chinese and Foreign Investment
中华人民共和国外资企业实施细则Detailed Rules for the Implementation of the Law of the People's Republic of China on Wholly Foreign-Owned Enterprises
中华人民共和国注册会计师Law of PRC on Certified Accountants
中央结算的凭证式持股方CCASS certificated holdings
临时筹资办interim financing
为收购制造律障碍create legal obstacles to the takeover
主动/进取的方active/aggressive approach
主要估值方key valuation measure
买方顾问看opinion of buyer's counsel
企业人经营许可证enterprise legal person business license
企业人资格status of enterprise legal person
企业人资格status of corporate
企业定代表人登记管理规定Rules for the Registration Administration of the Legal Representatives of Enterprises
休克疗俄国经济改革采用的方法shock therapy
优先处理方prioritized approach
优先扣除prior deductions method
优先的衡平权益prior equitable interest
会计处理方对会计处理和控制方式进行分类,以便记录企业财务状况的变化accounting process
会计跨期所得税当期计列方flow through method
传统投资回收traditional payback method
估价方valuation approaches
估值方valuation methodology
估值方valuation approaches
估算方imputation methodology
低于定标准的会计体系substandard accounting
低价打人市场的手penetration pricing
余额递减折旧declining balance depreciation method
倒转roll back method
倒金字塔随股价上涨,抛售股票总量开始逐步增多reverse pyramiding
借贷买断leveraged buyout method
借贷记账debit-credit recording plan
债券bond ordinance
债券免税bond immunization
债券/浮动利率等值票据定价bond/ FRN equivalence pricing
债券等值定价bond equivalent pricing
债务履行地lex loci solution
债权law of obligation
债权方的定代表referee in bankruptcy
偿债平价方debt service parity approach
先占市场定价preemptive pricing
先进先出会计计账法first in and first out
先进先出库存会计记账法first in first out
先进先出/后进先出法会计记账FIFO/LIFO
先高后低定价skimming prices
先高后低定价price skimming
免受新规限制grandfathering
免除律责任exclusion of liability
全国人大常委制工作委员会中国Legislative Affairs Commission of the National People's Congress Standing Committee
全国证券市场改进National Securities Markets Improvement Act
全国银行National Bank Act
全数成本计算full costing
全部成本定价full cost pricing
全面分析top-down approach
全面分析概述top-down approach summarized
公共再投资community reinvestment act
公司corporation statute
公司enterprise legal person
公司人信用登记系统corporate credit registry system
公司和证券的律构架corporate and securities legal structures
公司和证券的司体系corporate and securities legal systems
公司架构的合legality of the structures
公司的定拥有人legal owner of company
公司贷款的定限制statutory restrictions on company loans
公平信用结账Fair Credit Billing Act
公平信贷付款Fair Credit Reporting Act
关联linked corporation
关联人团体associated body corporate
其他支付方other payment methods
其他证券上的考虑other securities laws considerations
具体办specific measure
内部交易Insider Trading Law
内部交易制裁inside trading sanctions act
内部人员交易Insider Trading Act
分层样品指数方stratified sampling approach to indexing
分拆方spinoff method
分摊计算allocation algorithm
公司债务分期偿还办serial redemption
分期递减付款reducing instalment method
分期递减折旧depreciation-reducing installment
分桶计算把现金流量分到由多个时间段组成的时间 "桶"来计算的方法bucketing
分类class rating
制裁市场上的非行为crack down on illegal behaviors in market
剥离方spinoff method
剩余报酬residual approach
剩余股息方residual dividend approach
包庇掩盖非登记covers up an illegal registration
化整为零的洗黑钱方money laundering
化整为零的洗黑钱方smurfing
协调一致方concerted approach
单一人实体one corporate entity
单一复合增长办single compound growth method
<-> 单位成本折旧depreciation-unit cost method
占用资金的手隐蔽化大股东占用上市公司资金的手法invisibility of capital occupation method
历史分析historical analysis
历史模拟组合因子收益分析法historical simulation method
历史比较comparative history
历史阿尔系数historical Alpha
各方的律顾问counsel to parties
业务statutory business
业务场所legitimate place of business
交易eligible transaction
产权legal title
债券legal bond
公司de jure corporation
公司指符合公司法一切要求而成立的公司corporation de jure
兼并statutory merger
利率legal rate of interest
团体statutory body
审计legal audit
工具指证券、票据、合同等statutory instrument
息票率qualifying coupon rate
所得droit
所有权just title
所有权直接转移outright transfer of legal title
投票权de jure voting control
投资eligible investment
投资清单legal list
抵消权legal right of set-off
担保warranty of legality
持有的财产titular possession
收人qualifying income
收费statutory charge
效用投资者最多可从股利中拿出750美元购买股票从而可以延迟纳税,此为合法效用qualifying utility
权利lawful authority
权益clear title
理由lawful excuse
的拒付、拒绝承兑汇票的证书authenticated protest
票据美国联邦储备银行接受的再兑现的票据eligible bill
红利qualified dividend
组织statutory body
股东qualifying shareholder
证券approved security
财产legal estate
财产清算人legal liquidator
质押legal pledge
资产legal assets
转移legal transfer
转让legal transfer
转让legal assignment
验资机构statutory capital verification institution
合乎compliance with laws
合格qualified corporation
合格、合的股息eligible dividend
同等equivalent corporation
后进先出会计库存记账法之一next-in, first-out
后进先出late in, first out
后进先出记账法last in, first out
院申请破产公司的退市程序delisting procedures for the companies applying to the court for bankruptcy
向他人转移风险非获利gain illegitimate benefit from shifting risk to others
周期分析cycle analysis
上的债权commercial claims
商业惯例习惯law merchant
庭之外ex curia
在证券市场投机时使用金字塔式交易方pyramiding
场外计息street method
坚定公允执carries out firm and fair enforcement
塞勒一凯弗尔反合并该法案限制通过收购资产削弱竞争性的合并celler-kefauver Antimerger Act
境内人股domestic legal person's shares
境外司管辖区offshore jurisdiction
备用的筹资方alternative funding method
复利折旧depreciation-compound interest
复式簿记方book keeping by double entry
外国政府豁免Foreign Sovereign Immunities Act
外资人股foreign legal person's shares
外资立foreign capital legislation
大股东的投机违行为big speculative stockholders' illegal behaviors
太大无救助银行规模too big to save
夸张式会计计账aggressive accounting
契约law of contract
威廉专门针对溢价收购的法规Williams Act
subsidiary legislation
存款机构放松监管和货币控制Depository Institutions Deregulation and Monetary Control Act
by the book
管理的意识consciousness of law-observing management
小企业投资Small Business Investment Act
小型企业就业保护Small Business Job Protection Act
尚未了结的司索赔outstanding legal claim
局部评价local valuation
层化方按基准组合相同比例,用跨行业板块多样化来减少风险stratified method
属于律禁止的to be subject to restrictions under laws
履行定责任discharge statutory obligation
市价current value accounting
市价比较评估资产价值时,与近似资产比较的方法market data approach to value
市场不行为market misconduct
市场特征分析character of market analysis
市场计算market scale
市场预期分析market anticipation approach
市场预期方market anticipation approach
平均averaging
平均成本cost averaging
平均权益averaging equity
平摊averaging
平等的律资格equal legal status
平衡所有人equitable owner
1990 年信托契约改革Trust Indenture Reform Act of 1990
1939 年信托证券Trust Indenture Act of 1939
1935 年公共事业持股公司Public Utility Holding Company Act of 1935
1988 年内幕交易与证券欺诈Insider Trading and securities Fraud Enforcement Act of 1988
1984 年内部交易制裁Insider Trading Sanctions Act of 1984
年平均折旧depreciation-equal-annual payment method
年度总量sum-of-the years' digits method
1940 年投资公司Investment Company Act of 1940
1970 年投资公司修正Investment Company Amendments Act of 1970
1940 年投资顾问Investment Adviser Act of 1940
年数合计折旧sum-of-the-years-digits method
1995 年私人证券诉讼改革Private Securities Litigation reform Act of 1995
2002年萨班斯2002年连续发生安然和世界通讯公司等财务诈骗事件,对国际投资市场造成重大损失,美国国会对此出台了《萨班斯一奥克斯利法案》,该法对美国1933年《证券法》,1934 年《证券交易法》做了不少修订,以防止类似事件再发生Sarbanes-Oxley Act, 2002
1975 年《证券该法确定要在美国建立一个全国性的证券市场和证券交易清算与执行的程序Securities Act of 1975
1933 年《证券Securities Act of 1933
1934 年《证券交易所Securities Exchange Act of 1934
1970 年《证券投资者保护Securities Investors Protection Act of 1970
1956 年银行控股公司Bank Holding Company Act of 1956
年限总额sum-of-the-years-digits method
引诱手chumming
强制执行、执enforcement
强化律风险意识raise legal risk awareness
强化打击证券交易违违规行为的力度enhancing the strike on behaviors breaking laws or regulations in securities trade
强化的特别股份交易方enhanced special stock trading method
归人成本计算absorption costing
总成本计算global costing
恒生股票分类Hang Seng Stock Classification System
成员对公司犯罪行为应负担的律责任liability of members for offences by corporation
成批job lot method
成本与市场价孰低low of cost or market
成本与市场价孰低在资产负债表中,披露有价证券投资价格时,在投资成本与市场价两者中选价格低者进行公布lower of cost or market
成本加利润定价cost-plus pricing
成本加成定价cost plus pricing
成本和市价孰低cost or market whichever is lower
成本平均averaging
成本方cost approach
成本计价cost approach to value
成本递减law of diminishing cost
成熟证券市场的司经验legislative experience from mature securities market
成长股价值投资方value investing approach to growth stocks
所得税预扣pay as you earnPAYE
打击证券交易中违违规行为crack down on behaviors breaking laws or regulations in securities trade
打击非利用银行贷款进行证券投机crackdown on illegal bank Ioans used for securities speculation
机制enforcement regime
行为enforcement action
division of enforcement
执行和信息交换规的第4号工作小组国际证监会组织Working Party 4 on Enforcement and Exchange of Information IOSCO
执行证券市场的enforcing the rules and laws governing securities markets
扫射方营销策略shotgun approach marketing tactic
技术分析technology
技术分析technical approach
技术分析方technical analysis approach
持股holding corporation
指数加权平均移动exponentially weighted moving average
指数化中的最小方差variance minimization approach to indexing
指数均匀技术分析exponential smoothing
指数方index method
按低于标准的方记账substandard accounting
按公式计算的分摊方formula based amortization
按必要的变通方执行subject to necessary modifications
按比例分摊method of apportionment on a pro rata basis
按衡平处置的资产equitable assets
按衡平规定进行的转让equitable assignment
按高于定或正常贴现利率买人的票据shaving a note
摊还方method of amortization
摊销method of amortization
收人估价income approach
收人平均income averaging
收人资本化方income capitalization approach
收取非金钱利益的做soft dollar practice
收支平衡方balance of payments approach
收益income approach
收益应计level accrual
收益拍卖yield auction
收益资本化评价capitalization of income method of valuation
收益递减law of decreasing return
收益递减diminishing returns law
收缴违收益takeover illegal incomes
收购价值分析acquisition value approach
政策折旧depreciation-policy method
数字化签名算digital signature algorithm
整笔付款方lump sum method
明确的方explicit methods
普通信托common law trust
普通商业信托common law business trust
普通表决common-law voting
普通投票ordinary voting
最佳指数方optimization approach to indexing
最佳管理做management best practice
最先定按揭first legal mortgage
最后进价last invoice cost method
最小平方least-squares method
最新进价last invoice cost method
月底计期EOM dating
律约束力的协议legally binding agreement
有偿债务人solvent debtor section
有关relevant corporation
有关期货交易限制的立legislation concerning futures trading restriction
有合权益者之间的关系Privity
有限定货币limited legal tender
期货等值futures equivalence
期货等值定价futures equivalence pricing
未分摊的定拨款余额unabsorbed balance of appropriation
the present law
权益law of interest
权益估价equity method of valuation
权益汇总的会计方pooling of interests method of accounting
权重阿尔在特定时间内,股价上下波动幅度的指标weighted alpha
杠杆收购leveraged buyout method
标准估值方standard valuation method
标准成本计算standard costing
标准投资利润method of standard profit rate of investment
核心定资本core regulatory capita
格拉斯・斯蒂格尔禁止商业银行承销公司证券或从事投资活动的法律Glass-Seagull Act
格雷欣劣币驱良币法则Gresham's Law
格雷汉姆与多德投资方Graham and Dodd method of investing (认为投资者应购买被低估的证券,因其价格最终将上涨到与其真实价值相等的水平)
模拟投资组合方mimicking portfolio approach
横截面方cross sectional approach
欺诈侵占转让fraudulent conveyance law
欺诈性手fraudulent practice
气球式还款balloon repayment
气球式还款balloon
永久律实体perpetual legal entity
求得公平市场价值的市场market approach to fair market value
汇票Bills of Exchange Act
海外定准备金overseas legal reserve
海外反腐败Foreign Corrupt Practices Act
海牙Hague Rule
焦土防御scorched earth defenses
牟取非收人seek illegal income
特拉华州一般公司Delaware General Corporation Law
特拉华州公司第101节aDelaware Corporation Law Section 101a
特拉华州商务信托Delaware Business Trust Act
理顺公司和证券的司体系rationalized the corporate and securities legal system
用摊还计算出的价值amortized value
院判决的清算judicial settlement
由上而下积极的管理策略之一top-down
申请applicant corporation
对后市悲观的股民pessimist
破产Bankruptcy Code
破产庭内的协调arrangement in bankruptcy court
破产庭外的协调arrangement out of bankruptcy court
破产律手续bankruptcy proceedings
破产律程序insolvency proceeding
破产律程序bankruptcy proceedings
破产bankruptcy bill
破产价值breakup approach
破产清算law of insolvency
破坏性防御scorched earth defenses
禁止证券欺诈行为暂行办Provisional Measures Prohibiting Fraudulent Conduct Relating to Securities
禁止高利贷限制贷款利率上限的法规usury law
规定可按合伙企业课税的公司subchapter S corporation
税收减免案股票所有权计划Tax Reduction Act Stock Ownership Plan
符合外国律的实体entities formed under foreign law
等量投资dollar averaging
筛选bottom-up methodology
筛选投资分析与全景投资分析法对比bottoms-up vs. top-down method
筹款方ways and means
筹集资金方ways and means
简单避险方naive method
紧急银行Emergency Banking Act
缓冲美国地方政府债券分析师采用的分析政府资金流人与流出是否安全的比率twenty-percent cushion rule 20 %
编制zero based budget
缺乏律惩处insufficient legal punishment
网络评审programme evaluation and review technique
联营associated corporation
联邦侵权行为索赔Federal Tort Claims Act
联邦储备金Federal Reserve Act
联邦储备金Federal Reserve Act
联邦破产Federal Bankruptcy Code
联邦证券Federal Securities Laws
联邦贿赂行为Federal Corrupt Practices Act
街边street method (以半年付息为基础来计算债券收益率的方法)
衡平债务的有效转让equitable assignment of debt
衡平债务负担equitable charge
衡平所有权equitable ownership
衡平权益equitable interest
衡平的所有权equitable title
补救买进方buy-in procedure
补救方remedy
衰退无避免slump inevitable
调整余额的方adjusted balance method
调整证券和期货市场的laws governing the securities and futures markets
负债用于迟延所得税liability method
贡献dedication
财团人基金incorporated foundation
账目综合基本算basis of consolidation
账龄method of aging
购买方methods of purchase
贴现现金流discounted cash flow method
资产组合方portfolio approach
资产重估价revaluation of assets law
资产风险调整方risk-adjusted-assets method
资本主义利润capitalist principle of profit seeking
资本家逐利capitalist principle of profit seeking
资本市场中的不和犯罪行为illegal and criminal behaviors in capital market
资本投资回收payoff method for capital investment
资格预审投标方prequalified tendering
资金上的律责任pecuniary liability
资金核算办fund accounting approach
超级基金super-fund law
超过定价值的缴纳资本capital in excess of stated value
转移非资产dissipation of illegal assets
送达律程序service of process
适应性决策adaptive processes
适用applicable law
适用的证券applicable securities laws
选择投资bottom-up approach to investing
选择资本化比率的方methods of selection of capitalization rate
PPP 选股penultimate profit prospect (一种选股策略)
逐项处理方project-by-project approach
遵守abide by the law
遵守compliance
遵守规的传统compliance culture
避开circumvent the rules
长线投资方buy and put away
长线投资方buy and put aside
防止诈欺statute of fraud
阳光法律制定时必须公开讨论,制定后必须公布于众sunshine law
阿尔一贝塔投资组合分析方法alpha-beta
证券阿尔收益率差额,投资组合高于常规标准,如标准普尔500而获取的溢价alpha
阿尔因子alpha factor
阿尔等式alpha equation
阿尔风险alpha risk
附属subsidiary legislation
限定的投资组合红利计算方limited portfolio method of dividend calculation
业务illegal business
交易所bucket shop
交易链交易daisy chaining
代价illegal consideration
使用资金usurpation of funds
侵人illegal encroachment
倒汇illegal acquisition of foreign exchange
典当unlawful pawning
分红illegal dividend
卖空unauthorized short selling
卖空活动illegal short selling
卖空证券uncovered short selling
发行股票illegal stock issuance
合同unlawful contract
外币汇款illegal remittance of foreign exchange
外汇交易illegal trading in foreign exchange
套汇illegal purchase of foreign exchange
存放parking violation
定的non-stationary
定的小额货币facultative money
定的收购方式non-statutory acquisition techniques
定股票期权non qualified stock option
定股选择non-statutory stock option
定规则non-statutory rules
对外担保illegal outward guarantee
当押unlawful pawning
投资non-legal investment
投资证券non-legals
担保illegal guarantee
提高股价ballooning
收人unlawful income
收益illegal income
洗净的钱good funds
经营wild operation
经营illegal business
经营的银行wildcat bank
经营证券业务illegal securities business operation
经营银行业务wildcat banking
股利illegal dividend
股票wildcat stock
股票发行illicit stock issues
行为illegal conduct
账户ineligible account
隐匿违规让第三者投资或持股parking violation
集资illegal fund raising
集资illegal financing
非政府的独立定组织non-governmental statutory body
所得税顶切top slicing
证券预先扣除prior deductions method
预期使用年限折旧sum of expected life depreciation
预测的定量方quantitative approach to forecasting
饼干罐会计做假账的一种手段,利用违规储备金调节利润。在资本市场上,"饼干罐"是指企业利用"准备金"作为企业报告业绩的"缓冲区",收益好时提取一些违规准备金,在会计账目需要时将其一部分转回,从而可以粉饰账目Cookie Jar Accounting
证券交易马尔罗尼关于柜台交易的法案,1938年通过Maloney Act
鲁宾逊一帕特曼美国1936年通过的禁止价格歧视、欺诈性经纪业务和过度数量折扣的法案Robinson-Patman Act
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