高盛财经词典-汉英对照(简

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1、高盛财经词典■汉英对照中文词句English已动用资木回报率ReturnOnCapitalEmployed(ROCE)公开发行价值PublicOfferingPrice(POP)0-9中文词句EnglishEnglishDefinitions144A条例Rule144AAnSECrulethatmodifiedatwo-yearholdingperiodrequirementonprivatelyplacedsecuritiesbypermittingQualifiedInstitutionalBuyers(QIBs)totrade

2、thesepositionsamongthemselves.18定律Ruleof18ArulewherebythesumoftheinflationrateandtheP/EratiooftheDowJonesIndustrialAverageisanindicatorofthedirectionofthestockmarket.Ifthetotalisabove18,stocksaresupposedtodecrease・Ifthetotalisunderthenthestockma1940年投资公司法InvestmentComp

3、anyActof1940Createdin1940throughanactofCongress,thispieceoflegislationclearlydefinestheresponsibilitiesandlimitationsplaceduponfundcompaniesthatofferinvestmentproductstothepublic・72定律Ruleof72Arulestatingthatinordertofindthenumberofyearsrequiredtodoubleyourmoneyatagiven

4、interestrate,youdividethecompoundreturninto72.Theresultistheapproximatenumberofyearsthatitwilltakeforyourinvestmenttodouble・EnglishDefinitionsAratiothatindicatestheefficiencyandprofitabilityofacompany'scapitalinvestments.Calculatedas:Earningsbeforeinterestandtax(EBIT)(

5、Capitalemployed+Shorttermborrowings・Intangibleassets)Thepriceatwhichnewissuesareofferedtothepublicbyanunderwriter无风险冋报率RiskFreeRateofReturnThequotedrateonanassetthathasvirtuallynorisk.无风险资产Risk-FreeAssetAnassetwhichhasacertainfuturereturn.Treasuries(especiallyT-bills)a

6、reconsideredtoberisk-freebecause不可买回Non-Callable公平交易ArmsLengthTransaction公平价值FairValue毛收入GrossIncome内在价值IntrinsicValue不良贷款BadDebt不良贷款Non-PerformingLoan,NPL无形资产IntangibleAsset不良资产Non-PerformingAsset分拆上市CarveouttheyarebackedbytheU.S.government.Securitiesthatcannotbecalle

7、dbytheissuerpriortomaturity・Whenthebuyersandsellersofaproductactindependentlyofeachotherandhavenorelationshiptoeachother.1・Theestimatedvalueofallassetsandliabilitiesofanacquiredcompanyusedtoconsolidatethefinancialstatementsofbothcompanies.2.Inthefuturesmarket,fairvalue

8、istheequilibriumpriceforafuturescontract.Thisisequaltothespotpriceaftertakingintoaccountcompoundedinterest(anddividen