商务英语概念解释

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1、1.retroactivetaxAkindoftaxmeansthatyoushouldpayataxonehasevadedorpayanoverduetax.2.stock(share)thecapitalraisedbyacorporationthroughtheissueofsharesentitlingholderstoanownershipinterest(equity).3.brokerabusinessmanwhobuysorsellsforanotherinexchangeforacommission.4.bea

2、rmarketamarketcharacterizedbyfallingpricesforsecurities5.bullmarketamarketcharacterizedbyrisingpricesforsecurities6.typesofstockmutualfund(共同基金)一Aninvestmentcompanythatcontinuallyoffersnewsharesandbuysexistingsharesbackondemandandusesitscapitaltoinvestindiversifiedsec

3、uritiesofothercompanies.commonstock(普通股)一Ordinarycapitalsharesofacorporationthathaveexclusiveresidualclaimonthenetassetsandnetincomeofthecorporationafterallpriorclaimshavebeenpaid.preferencestock(优先股）一Capitalstockhavingpriorityoveracorporation'scommonstockinthedistrib

4、utionofdividendsandoftenofassets.Alsoas"preferredstock".bluechip(蓝筹股）一Abluechipstockisonethatiswell-established,financiallysound,andhistoricallysecure.Bluechipcompaniesarethosethathaveahistoryofpostingearningsandpayingdividends,allwhilecontinuingtoincreaseprofits.Whil

5、etherewillalwaysbesomefluctuationinmarkets,andallcompaniesgothroughoccasionaldownturns,bluechipcompaniesareknownfortheirstrongexecutivemanagementteamsthatmakeintelligentgrowthdecisions,andfortheirhigh-qualityproductsandservices.Bluechipstocks,whicharealsoknownaslargec

6、apstocks,becausethecompanieshaveahighmarketcapitalizationof$1billionormore),endtoriseandfallinconjunctionwiththestockmarketingeneral.bonusshare(红利股)--Freesharesofstockgiventocurrentshareholders,baseduponthenumberofsharesthatashareholderowns.Whilethisstockactionincreas

7、esthenumberofsharesowned,itdoesnotincreasethetotalvalue.Thisisduetothefactthatsincethetotalnumberofsharesincreases,theratioofnumberofsharesheldtonumberofsharesoutstandingremainsconstant.rightsissue(权利股发行；增股)―Anofferingofcommonstocktoexistingshareholderswhoholdsubscrip

8、tionrightsorpre-emptiverightsthatentitlethemtobuynewlyissuedsharesatadiscountfromthepriceatwhichtheywillbeofferedtothepublic