备考注册会计师综合阶段英语ACCA词典可编辑.docx

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备考注册会计师综合阶段英语ACCA词典可编辑

备考注册会计师综合阶段英语ACCA词典

Finance?

Dictionaryxujinchi@hotmail

A

Account

Acollectionofinvestments,eithertaxableortax-deferred.Accountcanberealcontainsinvestments

actuallyownedormodelhypothetical.Accounttypecanbebrokerage,mutualfund,orotheramutual

fundcanbeanaccountifthefundispurchaseddirectlyfromfundcompanyoritcanbeaninvestment

withinanaccount,ifpurchasedthroughabroker.Legally,accountsaresetupastaxableortaxdeferredThelegalownerofanaccountcanbeanindividual,joint,corporate,custodian,estate,ortrust.SeeReal

TaxableAccounts,JointAccounts,andRealTax-DeferredAccounts

AccountDescription

InformationthatincludesAccountType,Tax-deferred,TaxMethod,andAccountNote.Theseitemsare

primarilyusedtoclassifyaccountsfortaxpurposes

AccountNote

Descriptivetextaboutanaccountthatyoucanenterforyourinformation,suchas"forCollege."AccountType

Whenplacinganorderthroughthissite,youmustbesuretoselecttheproperAccountTypeforthe

positionyouwishtotrade.Ifaparticularpositionresidesinyourcashaccount,forexample,thissitewill

automaticallyrejectasellorderthatspecifiesyourmarginaccount,andviceversa

AccrualMethod

Accountingmethodwhereincomeandexpensesarerecordedwhenitemsarebookedorbilled.Contrast

withamorecommonmethod,cashmethod,whereincomeandexpensesareloggedfromthetimecash

isactuallyspentorreceived

AccruedInterest

Interestearnedbutnotyetpaid.Formosttaxpayers,taxisdueinyearaccruedinterestispaid.When

buyingabond,buyerpaysselleranyinterestaccruedsincethelastpaymentdate.Whenthebuyer

eventuallysellsthebond,thenewbuyerpaysanyaccruedinterest.Theaccruedinterestissubjectto

taxesfortheseller,butreducesthetaxliabilityforthebuyer.Forexample,ifabondbuyerpaid$30

accruedinteresttoaseller,thenreceived$150interestfortherestoftheyear,thebuyerneedstopay

taxeson$150-$30$120

ADR/ADS

StandsforAmericanDepositoryReceiptsorShares.Thesefinancialinstrumentsallowstockinaforeign

corporationtobetradedonaU.S.stockexchangeinU.S.currencybyrepresentingtheactualshares

fromthenativeexchange

Advances/Declines

AdvancesarethenumberofissuesontheNewYorkStockExchangethathaveriseninpricesincethe

previoustradingday'sclosingprice.Declinesrepresentthosethathavefalleninprice.Sometimesthe

advancesanddeclinesareexpressedasaratioandplottedasalinegraph.ArisingA/Dlineindicates

thatthemarkethasgoodbreadthamajorityofissuesarerisinginpriceandthatarisingtrendismore

likelytobesustainable

Finance?

Dictionaryxujinchi@hotmail

AfterTaxRealRateofReturn

Thepercentagegainonaninvestment,account,orportfolioaftertaxesandinflationhavebeendeductedNotethattheaftertaxrealrateofreturnformoneymarketmutualfundsisfrequentlylessthanzero,so

youshouldusetheseaccountsonlyastemporarycashaccounts

AllorNoneOrder

Inbrokerage,orderinstruction,particularlyforlargeorders,toexecutethetotalquantityornone

American-StyleOption

American-styleisanoptioncontractthatcanbeexercisedatanytimebetweenthedateofpurchaseand

theexpirationdate.Mostexchange-tradedoptionsareAmerican-style.Allstockoptionsare

American-style

AnnualReport

Writtenreporttoshareholderssummarizingthepastfiscalyear'sfinancialresultsandnewsitemsof

importanceaboutproducts,lawsuits,boardmembers,etc.Prospectiveshareholdersshouldalsoreview

theannualreportbecauseitprovidesimportantbalancesheetinformation

AnnualizedReturn

Projectstheyeartodatereturnoverafull12monthcalendaryear.Mostusefulforprojectingreturnfor

moneymarketfunds,CDs,andbonds.AnnualizedreturnforequitiescanbemisleadingifYTDreturnis

highandcoversashortperiodoftime.SeeTotalReturn

Annuity

Aninsuranceproductthatpaysanincomebenefitonaspecificdate,foraspecifictime,orforthelifetime

ofthepersonsreceivingtheannuitytheannuitant.Afixedannuityguaranteesfixedpaymentswitha

constantrateofreturn.Avariableannuity'svaluefluctuateswiththatoftheassetsthatarebackingitThereisnoguaranteedrateofreturnforavariableannuity;theannuitantbearstheinvestmentriskand

receivesthereturnactuallyearnedoninvestedassetslesschargesassessedbytheinsurancecompany

ArbitrageAfinancialtransactionwhereanarbitrageurarbsimultaneouslypurchasesinonemarketandsellsin

anotherwherethereisaslightpricedifferential.Oftenitisafullhedge,andtherefore,arisk-free

transaction.Arbsplayanimportantroleinkeepingmarketsliquidandefficient

AssignedonanOptionTra