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EnglishTerms中文翻译AcceleratedDepreciation加快折旧AccidentandHealthBenefits意外与健康福利AccountsReceivable(AR)应收账款AccretiveAcquisition具增值作用的收购项目ActofGodBond天灾债券ActiveBondCrowd活跃债券投资者ActiveIncome活动收入ActiveInvesting积极投资ActiveManagement积极管理ActivityBasedBudgeting以活动为基础的预算案ActivityBasedManagement以活动为基础的管理ActivityRatio活动比率ActualReturn实际回报Actuary精算Acquisition收购AcquisitionPremium收购溢价AffiliatedCompanies联营公司AffiliatedPerson关联人士AfterHoursTrading收盘后交易AfterTaxOperatingIncome-ATOI税后营运收入AfterTaxProfitMargin税后利润率AfterTheBell收盘铃后AgencyBonds机构债券AgencyCross交叉代理人AgencyProblem代理问题AgencySecurities机构证券AggregateExercisePrice总行使价格AggressiveAccounting激进会计法AggressiveInvestmentStrategy进取投资策略AlanGreenspan格林斯潘AcidTest酸性测试比率Agent代理人EnglishTerms中文翻译Allotment配股AllowanceForDoubtfulAccounts呆账准备金AmericanDepositoryShare(ADS)美国存托股份AmericanOption美式期权AmericanStockExchange美国股票交易所Analyst分析员AngelInvestor天使投资者AnnualGeneralMeeting(AGM)年度股东大会AnnualReport年报Annuity年金AnnuityDue即付年金Anti-dilutionProvision反摊薄条款Anti-takeoverMeasure反收购措施Anti-takeoverStatute反收购法规Anti-trust反垄断法AnyandAllBid所有出价APICSBusinessOutlookIndexAPICS（美国生产及库存控制协议）商业前景指数Appraisal价值评估Appreciation升值Arbitrage套汇ArbitrageBond套汇债券ArbitragePricingTheory(APT)套汇定价理论ArbitrageTradingProgram(ATP)套汇交易理论Arbitration仲裁ArmsLengthTransaction公平交易AsianOption亚洲式期权Ask(Price)买方叫价AssessedValue评估后价值Assessor估价人Asset-BackedSecurity资产抵押证券AssetAllocation资产分配Amortization摊销Annualize年度化Asset资产AmericanDepositoryReceipt(ADR)美国存托凭证EnglishTerms中文翻译AssetAllocationFund资产分配基金Asset-LiabilityManagement资产负债管理AssetPlay资产隙AssetRedeployment资产重新配置AssetSwap资产互换AssetValuation资产估值AssetsUnderManagement管理资产额Assignment转让AttheMoney到价ATP套汇交易理论AuctionMarket拍卖市场Audit审计Auditor'sReport审计师报告AuthorizedStock授权股份AutoSales汽车销售额AutomatedBondSystem(ABS)自动债券系统AutomatedConfirmationTransactionService(ACT)自动确认交易系统AverageAnnualGrowthRate平均年度增长率AverageAnnualReturn平均年度回报率AverageLife平均时期AveragePriceCall平均价格买入期权权AveragePricePut平均价格出售期权AverageUp提高平均价格BackDoorListing后门上市/借壳上市Backlog订单积压BackOffice后线BackPricing往后定价Back-to-BackLoan背对背贷款AveragePrice平均价格AssetTurnover资产周转率AssetCoverageRatio资产偿付比率AssetManagement资产管理EnglishTerms中文翻译Backstop最后担保BadDebt不良贷款BalancedFund平衡基金BalancedInvestmentStrategy平衡投资策略BalanceOfPayments(BOP)国际收支差额BalanceOfTrade(BOT)国际贸易差额BalanceSheet资产负债表BalloonOption气球型期权Bancassurance银行出售保险BankGuarantee银行担保BankforInternationalSettlements(BIS)国际结算银行BankInsurance银行保险BankInvestmentContract(BIC)银行投资合约BankRate银行利率Bankrun银行挤兑Bankruptcy破产BankruptcyRisk破产风险Barrel'sperDay每日产量（桶）Barter以物易物BasePeriod基本时期Basing平稳期BasisPoint(BP)基点BearMarket熊市BearRaid空头猛跌，大量抛空以使价格下跌BearerForm凭票即付形式，无记名形式BeginningInventory期初库存BehavioralEconomics行为经济学BehavioralFinance行为金融学Benchmark基准BenchmarkBond基准债券BeneficialOwner受益者Beneficiary受益方BenefitCostRatio-(BCR)效益成本比率Bequest遗赠，遗产BestAsk最低叫价BestBid最高出价BestEfforts尽力推销BestExecution最佳执行BestPractice最佳做法/最佳惯例BestPriceRule最佳价格规则BalloonMaturity气球型期限EnglishTerms中文翻译Bid-AskSpread买卖差价BidPrice买方出价BlackKnight黑武士BlackMonday黑色星期一BlackThursday黑色星期四BlockTrade大宗交易BlueChip蓝筹BoardLot单位数量，整份股BoardOfDirectors董事会BondAnticipationNote(BAN)预期债券票据BondFund债券基金BondOption债券期权BondRating债券评级BondSwap债券互换BookBuilding需求建档BookRunner账簿管理人BookValuePerCommon每普通股账面价值Bridgefinancing过渡融资BookValueBeta(Coefficient)贝塔系数BreakEvenPoint(BEP)收支平衡点账面价值Bid买方出价Bond债券BondEquivalentYield(BEY)债券等值收益EnglishTerms中文翻译Bridgeloan过渡贷款Broad-BasedWeightedAverage广泛基础加权平均Broad-BaseIndex广泛基础指数Bubble市场泡沫Budget预算案BUGSIndex无对冲黄金股票指数BulgeBracket表现最佳承销商Bull乐观投资者BullVerticalSpread看涨的纵向多空套做BulldogBond猛犬债券BulletBond期末一次性偿还债券BulletLoan期末一次性偿还贷款BulletRepayment一次性偿还BulletTrade子弹式交易BullMarket牛市BullSpread看涨的多空套做BurnRate资金消耗率BusinesstoBusiness(B2B)商业对商业（B2B)Buy买入BuyAndHold买入并持有BuyingPower购买力Buyout收购Buy-In补偿买进Buy-Side买方Buyer'sMarket买方市场BuyingHedge买入对冲CD存款证CEDELCEDELCEO首席行政官CFA注册财务分析师CFO首席财务官COGS已售商品成本COO首席营运官CPA注册公共会计师CPI消费物价指数CalendarYear日历年Call买入期权CallDate买回日期BuyBack回购EnglishTerms中文翻译CallLoan短期同业拆借，通知贷款CallLoanRate短期同业拆借利率，通知贷款利率CallOption买入期权CallWarrant买入认股权证CallableBond可买回债券CallablePreferredStock可买回优先股CAMELSRatingSystemCAMELS评级制度CapitalAccount资本帐户CapitalAdequacyRatio(CAR)资本充足率CapitalAppreciation资本升值CapitalAsset资本资产CapitalBudgeting资本预算CapitalExpenditure资本开支CapitalGain资本收益CapitalGoods资本财货CapitalGuaranteeFund资本保证基金CapitalIntensive资本密集CapitalLoss资本损失CapitalLease资本化租赁CapitalMarkets资本市场CapitalNote资本票据Capitalism资本主义Capitalize资本化CappedOption有上限期权CaptiveFund专属基金CarryingCostOfInventory库存置存成本CarryingValue账面现行价值CapitalEmployed运用资本Capitalization总资本，总市值Capital资本/资本金CapitalAssetPricingModel(CAPM)资本资产计价模型CapitalBase资本金基础CallPremium买回溢价EnglishTerms中文翻译Cash现金CashAndCashEquivalents现金及现金等价物CashBalancePensionPlan现金余额养老金计划CashBudget现金预算CashCommodity现货CashConversionCycle资金周转周期CashDividend现金股息CashEPS现金每股盈利CashFlowAfterTaxes税后现金流CashFlowPerShare每股现金流CashInvestment现金投资CashMarket现货市场CashPrice现金价格CashReturnonGrossInvestment-(CROGI)总投资现金回报率CatastropheBond灾难债券CentralBank中央银行Certificate证书CertificateOfDeposit(CD)存款证CertifiedPublicAccountant注册公共会计师CharteredFinancialAnalyst(CFA)注册财务分析师ChiefExecutiveOfficer首席行政官ChiefFinancialOfficer首席财务官ChiefOperatingOfficer首席营运官ChineseW