会计考友 发表于 2012-8-16 08:28:34

金融英语辅导:金融英语词汇

  availability float [银] 存款使用变通期

  The time period (or sometimes, the dollar amount) represented by checks that have been deposited but not cleared.

  已被存入但尚未清算的支票所代表的期限(金额)。

  available assets [银] 可用资产

  Assets that may be sold relatively quickly, to meet an immediate need.

  可以相对较快出售以备急用的资产。

  average accounting return [银] 平均帐面回报(收益)

  The average project earnings after taxes and depreciation divided by the

  average book value of the investment during its life.

  扣税和折旧后的平均项目收益除以投资期平均帐面价值。

  Average Annual Growth Rate [特] 平均年度增长率

  The average increase in the value of a portfolio over the period of a year.

  一个投资组合在一年内价值的平均升幅

  Average Annual Return [证] 平均年度回报率

  A figure used when reporting the historical return of a mutual fund. The AAR is stated after expenses have been tallied, including administration fees, 12b-1 fees, and others.

  用以报告共同基金历史回报表现的数据。平均年度回报率扣除了开支,包括行政费用、12b-1费用以及其他开支
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