金融和商务词典

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2、rinEnglishasaForeignLanguageandhehasconsiderableexpertiseinthefieldofOverseasTrade,havingdesignedandtaughtanumberofclassesrelatedtoInternationalLawandOverseasTrade.HehasaSRVWJUDGXDWHGHJUHHLQ(XURSHDQ%XVLQHVVDQG/DQJXDJHV6RXWK%DQN8QLYHUVLW²(Q

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5、onofterminatinganinvestmentearlierthanoriginallyplanned.Abnormalreturns:Partofthereturnthatisnotduetosystematicinfluences(marketwideinfluences).Inotherwords,abnormalreturnsareabovethosepredictedbythemarketmovementalone.Related:excessreturns.Absolutepr

6、iority:Ruleinbankruptcyproceedingswherebyseniorcreditorsarerequiredtobepaidinfullbeforejuniorcreditorsreceiveanypayment.Acceleratedcostrecoverysystem(ACRS):Scheduleofdepreciationratesallowedfortaxpurposes.Accelerateddepreciation:Anydepreciationmethodt

7、hatproduceslargerdeductionsfordepreciationintheearlyyearsofaproject'slife.Acceleratedcostrecoverysystem(ACRS),whichisadepreciationscheduleallowedfortaxpurposes,isonesuchexample.Accountingexposure:Thechangeinthevalueofafirm'sforeigncurrencydenominateda

8、ccountsduetoachangeinexchangerates.Accountingearnings:Earningsofafirmasreportedonitsincomestatement.Accountinginsolvency:Totalliabilitiesexceedtotalassets.Afirmwithanegativenetworthisinsolventonthebooks.Accountingliquidity:Theeaseandquicknessw