Mutual Funds共同基金

会计考友

　　Mutual Fund
　　A fund managed by an investment company in which investors pool their capital.
! K- P$ t* f8 r" h; Z5 W　　
　　共同基金
　　由投资公司管理并由投资人共同投入资本的基金。
　　
　　Fund, Open-end
　　A mutual fund which continuously offers shares into the market.
% G" y2 _% |$ ?: x6 _) a' u　　
　　开放式基金
6 m$ w4 P- ]2 f# k3 k$ g　　向市场不断投放基金单位的共同基金。
　　
* }) N; F6 @7 p/ @3 a+ h, R8 s/ h　　Fund, Closed-end
: R% N) A& z" i" G0 K# j　　A mutual fund that offers a limited number of shares which are traded on an exchange.
　　
2 f  D4 N& e0 R# `" m4 P/ \　　封闭式基金
0 u) _' o. T4 v- a/ ~* _" N　　只投放一定数量基金单位，并在交易所交易的共同基金。
8 t) c+ W+ x. j! A　　
　　Net Asset
) a% H3 I' u0 `　　Value The market value of a mutual fund. Used for determining the purchase and redemption price of shares of a fund.
9 `: p8 C; d* c2 J8 j　　
　　净资产价值
　　共同基金的市场价值，用于确定某一基金的申购和赎回价格。
( L1 ]4 X1 E' v* A+ z　　
　　Fees, Front-end Load
　　A sales charge paid by the investor at the time of purchase.
& A- h) ^# Z  _# w. x　　
　　申购费用
0 B7 a& C% x& U* ^　　共同基金投资者在购买基金时支付的销售费用。
　　
　　Fees, Back-end Load
" P* T, N1 }, F! W$ _- U& l　　A fee paid by an investor at the time of redemption or withdrawal.
0 f% b( P! V" A5 W; |; W5 Y　　
　　赎回费用
　　共同基金投资者在赎回或撤出时支付的费用。
　　
2 l- P5 t5 n# q5 V/ K* s$ Z　　Fee, Management
　　A fee paid by a mutual fund investor for management of the portfolio as well as for general administration of the fund.
　　
　　管理费
　　共同基金投资者支付的管理证券资产和基金管理的费用。
6 c7 v5 `: I2 Z: x+ V3 F　　
　　Accredited Investor
　　An individual with a net worth of at least $1 million and an annual income of at least $200,000.
　　
　　可信赖的投资者
% Y2 n  f; c" a) C( y　　净资产至少100万美元，年收入至少20万美元的个人。