金融英语复习：金融专业术语释义与注解1

会计考友

英文词汇
中文释义
+ ~8 h) A8 q1 J% s0 l2 ]# Q$ x详细注解All-Ordinaries Index(All-ORD Index) 所有普通股指数联交所负责编制的第二种指数，于1989年1月2日起推出。与恒生指数或香港指数只选定一组股份为基础不同，这个指数是以在联交所挂牌的全部普通股作为成份股，但同样以“资本市值加权法”来计算。指数的基准日是1986年4月2日，以1000点定为该日指数的基数，每日的指数便是根据当日所有普通股的总市值除以基准日的总市值，再乘以1000而得出。allotment证券分配 股票分配1.指公司根据申请人申请（填写在公司提供的申请书上）及预交定金，将股票分配给各申请人。承办发给债券的银行财团，其管理银行将待发行的债券分配给银行财团的成员银行，由它们认购或销售。
& C0 P8 o; L  f7 B2.指证券发行机构对证券认购人或中介人所进行的分配证券的过程。
3.The portion of a new securities issue which is assigned to each member of a syndicate, for underwriting and distribution.allottee被分予者，接受分配物者Any entity which has subscribed to buy securities in an underwriting.Allowance折让 备抵 1.用于弥补坏账或折旧的准备金。
2.销货数量短少或损坏而自发票金额扣除的部分。
0 a8 B8 p( k3 y) E$ @: e- l! f; b8 e- j3A sum set aside for an occurrence that may or may not come to pass. For example, funds earmarked for expenses associated with potential bad weather.
  C2 z0 Q/ W( z: `4.Funds allocated periodically for a stated purpose, such as a per diem.
5.A discount, especially one offered as a result of specific circumstances.allowance for depreciation折旧备抵An accumulated expense that writes off the cost of a fixed asset over its expected useful life.allowance for doubtful accounts坏账备抵An estimated amount of bad debts, to be subtracted from a balance sheet‘s accounts receivable.all-risks coverage一切险 Insurance policy that covers losses from all causes not specifically excluded in the policy. opposite of named peril coverage.Alpha阿尔法1.用来衡量证券报酬来自市场以外之独特因素的系数。例如某证券的报酬＝5％＋1.2×市场报酬，代表市场报酬每变动1％，该证券报酬同向变动1.2%；式中的5％是该证券独特因素带来的报酬率，与市场因素无关，该5％即为阿尔法值。
/ ?/ ]7 q; |% O2.英国于1986年金融大改革（Big Bang）之前，对规模及交易量最大的公司股票的分类名称，当时之为阿尔法股票（alpha stocks）。
! f; S8 `4 E& j/ T8 X7 ~% l3.A coefficient measuring the risk-adjusted performance, considering the risk due to the specific security, rather than the overall market. A large alpha indicates that the stock or mutual fund has performed better than would be predicted given its beta (volatility).Alphabet stock字母股票美国通用汽车公司（General Motors）用于购并用途的股票，这些股票以英文字母命名；例如[E]股票系来自购并电子资料系统公司（Electronic Data Systems）；[H]股票系用于购并休斯飞机公司（Hughes Aircraft）。各种字母股票的持有人的投票权不同，其股利也须视特定部门的营运绩效而定。alpha-beta 阿尔法--贝塔  一种投资组合分析方法，旨在检测经理为实现其收益需要冒风险的程度。