高盛金融词汇英汉详解词典

Call 买入期权Call Date买回日期Call Loan短期同业拆借，通知贷款Call Loan Rate短期同业拆借利率，通知贷款利率Call Option买入期权Call Warrant买入认股权证Callable Bond可买回债券Callable Preferred Stock可买回优先股CAMELS Rating SystemCAMELS 评级制度Capital Account资本帐户Capital Adequacy Ratio (CAR)资本充足率Capital Appreciation资本升值Capital Asset资本资产Capital Budgeting资本预算Capital Expenditure资本开支Capital Gain资本收益Capital Goods资本财货Capital Guarantee Fund资本保证基金Capital Intensive资本密集Capital Loss资本损失Capital Lease资本化租赁Capital Markets资本市场Capital Note资本票据Capitalism资本主义Capitalize 资本化Call Premium买回溢价Capital资本/资本金Capital Asset Pricing Model(CAPM)资本资产计价模型Capital Base资本金基础Capital Employed运用资本Capitalization总资本，总市值Conversion Premium转换溢价Conversion Price转换价格Convertible Bond可转换债券Convertible Debenture可转换公司信用债券Convertible Preferred Stock可转换优先股Convertible Subordinated Note可转换次级票据Convertibles可转换证券Conveyance地产让与证书Contingency偶然事故Corporate Bond企业债券Corporate Cannibalism企业自我竞争Corporate Finance企业融资Corporate Governance企业治理Corporate Tax公司税Corporation公司、企业Cost Basis成本基础Cost of Capital资本成本Cost of Equity股本成本Cost of Funds资金成本Cost of Goods Sold (COGS)已售商品成本Cost Synergy成本协同效益Counterparty Risk交易对手风险Country Risk国家风险Coupon息票Coupon Bond有息票债券Covenant契约Coverage Initiated纳入研究范围Credit信贷、信用、贷项Credit Default Swap信贷违约掉期Credit Derivative信贷衍生工具Credit Enhancement加强信贷措施Credit Card信用卡Credit Cliff信用悬崖Credit Crunch紧缩信贷Credit Risk信贷风险Credit Rating信用评级Credit Spread信贷息差Credit Union信用合作社Creditor 债权人Critical Mass关键规模Cross交叉交易Cross Default连带违约Cross Hedge交叉对冲Cross Holding交叉持股Crossover Fund交叉基金Crown Corporation国家企业Crown Jewels顶尖业务Crystallization结晶交易Cum Dividend附股息Cumulative Dividend累积股息Cumulative Voting累计投票Curb交易控制Curb Trading场外交易Currency货币Currency Forward货币远期Currency Futures货币期货Currency Option货币期权Currency Overlay货币管理外包Currency Swap货币掉期Current Account经常帐户Current Assets流动资产Current Liabilities流动负债Current Maturity现时年期Current Price现时价格Current Ratio流动比率Current Yield现时收益率Cushion Bond保收债券CUSIP Number美国证券库斯普号码Custodian保管人Cyclical Industry周期性行业Cyclical Stock周期性股票Cyclical Unemployment周期性失业DJIA道琼斯工业平均指数DJUA道琼斯公用事业平均指数Data Mining数据探索Custodial Account保管帐户DJTA道琼斯交通平均指数Days Payable Outstanding(DPO)应付账款天数(DPO)Days Sales Outstanding (DSO)应收账款天数Debenture公司债券Debit借项、借方Debt债务Debt Equity Ratio债务股本比Debt Equity Swap债换股交易Debt Financing债务融资Debt Ratio负债比率Debt Restructuring债务重组Debt Security债务证券Debt Service还本付息Debt Service Coverage Ratio债务偿付比率Debtor债务人Debt Overhang债务积压Declaration Date股息宣告日Deep Discount Bond高折扣债券Default违约，未能履行合约Default Risk违约风险Defeasance宣告（合约）无效、废止契约Defensive Buy防御性投资Defensive Investment Strategy防御性投资策略Deferred Account递延帐户Deferred Annuity递延年金Deferred Income Tax递延所得税Deferred Interest Bond递延利息债券Deferred Revenue递延收入Defined Benefit Pension Plan养老金固定收益计划Defined Contribution Plan养老金固定缴款计划Deflation通货萎缩FX外汇Facility信贷额度、资金设施Fairness Opinion公平意见Fed联储局Federal Funds联邦基金Federal Funds Rate联邦基金利率Federal Open MarketCommittee (FOMC)公开市场委员会Federal Reserve Bank联邦储备银行Federal Reserve Board (FRB)联邦储备委员会Federal Reserve System (theFed)联邦储备体系Fed Model联邦储备模型Fiduciary受托人Final Dividend 最终股息Face Value面值Fair Value公平价值Underlying相关证券、相关股票Underperform表现落后大市Undersubscribed认购不足Undervalued估值不足Underweight持有量不足Underwriting承销团Underwriting Spread承销价差Unearned Income非劳动收入Unearned Revenue未实现收入Unit Trust (UT)单位信托Unrealized Gain未实现收益Unrealized Loss未实现损失Unsecured Creditor无抵押债权人Unsecured Loan无抵押贷款U.S. Treasury美国财政部Valuation估值Value-Added增值Value-Based Pricing以价值为基础的定价Value Chain价值链Value at Risk (VAR)风险价值Value Investing价值投资Value Stock价值股票Vanilla Option单纯期权Variable Cost可变成本Variable Life Insurance Policy可变寿险保单Vendor Financing供应商融资Venture创业项目Venture Capital创业资本Venture Capital Fund创业基金Venture Capitalist创业基金投资者Vertical Integration纵向整合Vertical Market纵向市场Vertical Merger纵向合并Volatility波动性Volume Of Trade交易量、成交量Voting Right投票权Voting Shares投票股票Voting Trust投票信托Voting Trust Agreement投票信托协议Vulture Capitalist兀鹫投资者Vulture Fund兀鹫基金WACC加权平均资本成本WTO 世界贸易组织War Bond战争债券Warrant认股权证Warrant Coverage认股权证比重Warrant Premium认股权证溢价Wealth Added Index (WAI)财富增值指数Wealth Effect财富效应Wealth Management财富管理Weighted Average MarketCapitalization加权平均总市值White Elephant白象White Knight白武士White Paper白皮书Wholesale Banking批发银行Wholly Owned Subsidiary全资拥有子公司Withholding预扣（税）Withholding Tax预扣（税）Working Capital营运资金Working Capital Turnover营运资金周转率Working Ratio流动比率Work in Progress在建项目World Trade Organization(WTO)世界贸易组织Write-Down减记Write-Off销记、注销Write-Up 增记Wall Street华尔街Weighted Average Cost ofCapital (WACC)加权平均资本成本由资产相关票据或应收账款，而不是房地产为担保的证券将一个投资组合分为不同资产种类的过程，主要资产种类包括债券、股票或现金。

资产分配的目的在于通过分散投资减低风险一种将投资资产分为债券、股票及其他证券的共同基金，目的在于回报最大化及风险最小化评估一家企业在扣除所有负债后以资产偿付债务的能力，计算方法为：（总资产账面值-无形资产 -（流动负债-短期债务））‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾未偿还债务总额企业协调资产及负债管理的措施，以赚取适当的回报1. 企业管理其财务资产，以实现最高的回报2. 在一家金融机构开设户口，以享有支票服务、信用卡、记账卡、保证金贷款、自动将现金结余投入货币市场基金以及证券经纪服务估值不当的股票，其合并资产价值高于总市值，以而具有吸引力将公司的资产重新进行策略分配，以提高盈利能力与单纯掉期结构相似，主要分别在于潜在的掉期合约。