境外资本市场词组术语PDF格式文档图书下载

致读者 1

一、资本证券 1

不同股息的股票　different dividend stock 1

抵押证券　mortgage securities 1

供股　share right offer 1

供股权价值　right price 2

股份转让　stock transfer 2

股票　share certificate，或stock 3

股票的市值　stock price 3

股票的溢价与折让　premium and discount 4

股票的整批与零星　round lot and odd lot 4

股票的正股　ordinary shares 4

股票分级　share grading 5

股票总资本额　dedicated capital 5

股权　share right 5

混合证券　mixed securities 6

流动收益选择票据　liquid yield option note，LYON 6

美国存托凭证　American depository receipt，ADR 6

普通股　common stock 6

普通股权益　common equity 7

全球存托凭证　global depository receipt，GDR 7

权益证券与负债证券　equity securities and debt securities 7

剩余请求权　residual claim 8

授权普通股　authorized common stock 8

有价证券　securities 8

次位信用债券　subordinated debenture 10

地方政府债券　local government bonds 10

浮动利率债券　floating rate bonds，或floaters 10

高息债券　high rate bonds 11

公司债券　company's bonds 11

均衡附息票债券　level coupon bonds 11

可赎回债券　callable bonds 11

可转股债券　convertible bonds 12

垃圾债券　junk bonds 12

零息债券　zero coupon bonds，或zeroes 12

卖回债券　put bonds 13

欧洲债券　Eurobonds 13

平价债券　par value bonds 13

收益债券　income bonds 13

外国债券　foreign bonds 14

信用债券　debenture 14

溢价债券与折让债券　premium bonds and discount bonds 14

债券　bonds 14

债券的保护契约　protective covenant 15

债券的不记名形式　bearer bonds 15

债券的偿债基金　sinking funds 15

债券的到期年限　maturity 16

债券的到期日　maturity day 16

债券的到期收益率　yield to maturity，YTM 16

债券的等级　bond rating classes 16

债券的抵押品　mortgage for bonds 18

债券的递延赎回　deferred call 19

债券的负面契约　negative covenant 19

债券的合约　indenture 19

债券的换新　bond refunding 20

债券的记名形式　registered form 20

债券的价格　bond price 20

债券的价值变动　bond value change 20

债券的面值　face value，或par value 21

债券的票面息　coupon 21

债券的赎回溢价　call premium 21

债券的违约风险　risk on break contract 21

债券的无风险报酬　risk free return 21

债券的正面契约　positive covenant 22

债券的孳息　yield 22

债券回报的因素　relative factors to return 23

中央政府债券　central government bonds 23

二、股份发行 24

包销承销　firm commitment underwriting 24

超额认股权　over subscription privilege 24

超额资本　capital in excess of par value 25

成长股　growth stock 25

承销价差　underwriters spread 25

承销商　underwriters 25

初次新发行　unseasoned new issue 26

初级市场　primary market 26

创业板风险　risk in growth enterprise market 26

次级市场　secondary market 27

存架式注册　shelf registration 27

代销承销　best efforts underwriting 28

点滴方法　dribble method 28

发行成本　floating cost，或issue cost 29

反向分割　reverse split 30

负面的信号　bad signal 30

附权发行　offering with right 30

公开发行　public offering 31

公开说明书　prospectus 31

管理资讯　management information 32

柜台交易　over the counter，或OTC market 32

红字书　red herring 32

后续市场　aftermarket 32

竞争发行　competitive offer 33

联合承销　syndicate 33

墓碑广告　tomb stone advertisement 33

墓碑阶层　tomb stone bracket 33

评论书　letter of comment 33

上市申请书　registration statement 34

私下募集　private placement 34

特权认股　privileged subscription 35

现金发行　general cash offer 35

新证券发行基本程序　IPO procedure 35

议价价格　negotiated offer 36

余股包销　standby underwriting 36

再次新发行　seasoned new issue 36

招股书　prospectus for placing and new issue 36

主板与创业板　main board and growth enterprise market 38

三、市场操作 40

暗盘　trade before IPO 40

补仓　add money 40

超买与超卖　over buy and over sell 41

当日有效盘　good for day 41

笃手指　quick trading 42

高水与低水　premium and discount 42

公告（宣告）　announcement 42

股份持仓h　old position 43

股份除牌　deleted from listing 43

股份买盘与卖盘　buy order and sale order 43

股份抛空　short sale 44

股份染红　capitalized by China company，或dye in red 44

股份停牌　trading suspense 45

股价干升干跌　price changing without substantial reason 45

股价异动　price unusual moving 46

股票触价盘　market if touched，MIT 46

股票换马　switching 47

股票交收T+2　settlement T+2 47

股票交收时间　settlement time 47

股票经纪与证券行　broker and securities company 48

股票平均线　average line 48

股票射仓　send stocks to other account 48

股票收集与派发　collecting and distributing 49

股票斩仓　stop loss 49

股票周期　stock price cycle 50

股票孖展　stock margin 51

股市出口术　make rumor 51

股市搭棚　helper to make market 51

股市风险月份　risk months 52

股市竞价盘　order before market open 52

股市开市前时段　time before market open 53

股市捞底　buy in at bottom 53

股市唛价　mark price 53

股市收市价　market closing price 54

股市缩盘　cancel order 54

股市挟仓　cornering the market 55

股市震仓　shake pursuers 55

股市指数　stock index 56

股市周期　market cycle 56

股市庄家　market maker 56

股市庄家股　maker's stock 57

股数单位：“手”与“球”　lot size and million share 57

红筹公司　red chip company 57

货　stock 58

即日鲜　day trading 58

价格套利　price arbitrage 58

交叉盘　cross trade 59

交易盘代号　trade code 59

蓝筹公司　blue chip company 60

老鼠仓　rat trading 60

美国主要经济指标　main index of American economy 61

纳斯达克　Nasdaq 62

牛市与熊市　bull market and bear market 63

热钱　hot money 64

市价面值比　price book value ratio，P/B 65

停牌公告　announcement for trading suspense 65

投资风险程度　risk level in investment 66

限价买盘与限价卖盘　buy limit order and sell limit order 66

相对强弱指数　RSI 66

香港H股　“H”stock in HongKong market 67

移动平均聚散线　moving average convergence divergence，MACD 68

银行股数据　bank stock data 69

止蚀盘　stop loss order 70

指数移动平均线　exponential moving average，EMA 70

重大事项披露　major event disclosure 70

坐盘造市　take main position to make market 71

四、公司接收 72

暗地收集　collect shares secretly 72

白衣武士　white knight 72

边沿产品策略　edging product strategy 73

标的反购　targeted repurchase 73

并购程式　formula of merger 73

并购形态　forms of merger 74

并购诱因　reasons of acquisition（merger） 74

超多数修正　supermajority amendment 75

出价公司与目标公司　bidder and target firm 75

垂直整合　vertical integration 75

董事选举　director election 76

毒药　poison pill 76

对价　consideration 76

恶意收购与善意合并　malicious merger and friendly merger 76

防御策略　resistance strategy 77

公开要约让渡　tender offer 77

公司控制　company control 78

购股会计法　purchase accounting method 78

股权计划　share right plan，SRP 79

固定选择　lock up 79

冠上明珠　crown jewels 79

管理层买入　management buyouts，MBO 80

合并　merger 80

合并溢酬　merger premium 80

黄金降落伞　golden parachutes 81

集团式收购　conglomerate acquisition 81

焦土策略　scorched earth strategy 81

接收　take over 81

金色握手　happy shake hands 82

累计投票选举法　cumulative voting 82

利益结合会计法　pooling of interest accounting 83

绿色盔甲　greenmail 84

轮回选举　staggered election 84

买“壳”上市　buy“shell”listing，或back door listing 84

买票　buy shares 85

免税收购与应税收购　tax free acquisition and taxable acquisition 86

排他性自我让渡　exclusionary self tender 86

全面收购　general offer 86

全面收购触发点　the point of general offer 87

鲨鱼反抗　shark repellent 87

商誉　goodwill 87

胜利者的诅咒　winner's curse 87

剩余资金使用　surplus fund usage 88

市场占有率　market share 88

水平收购　horizontal acquisition 88

私有化交易　going private transactions 88

滩头策略　beach head strategy 89

同意转让股份　agree to transfer shares 89

吞并　annex 89

委托书与委托书争夺战　proxy and proxy fight 89

未利用的免税额　unused tax free line 90

未使用的负债额　unused debt line 90

无条件现金收购　unconditional cash offer 90

无投票权股票　share without voting right 91

暂停付款协议　standstill agreement 91

直接投票选举　straight voting 91

追击手　raider 92

资本利得效果　capital gain effect 92

资产收购　acquisition of assets 92

资产增值效果　write up effect 93

五、财务管理 94

安全存货　safety stock 94

本金　principal 94

本票　promissory note 95

边际成本　marginal cost 95

边际收益　marginal revenue 95

变动成本　variable cost 96

补偿性余额　compensating balance 97

财困成本　financial distress cost 97

财务风险　financial risk 97

财务杠杆　financial leverage 97

财务困难　financial difficulties 98

策略性选择　strategic option 98

常态分配　normal distribution 98

超额报酬　excess return 99

沉入成本　sunk cost 99

持有成本与短缺成本　carrying cost and shortage cost 99

重复生息　compounding 100

呆账准备　provision for doubtful debt 100

代理成本　agency cost 101

代理关系　agency relationship 101

代理问题　agency problem 101

独立需求　independent demand 101

独立原则　stand alone principle 102

独占公司　proprietary company 102

非理性亢奋　irrational exuberance 102

非流动资产的折旧　depreciation of non-current asset 103

非市场索求权　non-marketed claim 104

非系统风险　unsystematic risk 104

非资金负债　unfunded debt 104

费雪效果　Fisher effect 104

分散投资　diversification 105

分摊间接费用　spreading overhead 105

风险溢酬　risk premium 105

浮差　float 105

负债　liabilities 106

负债成本　debt cost 106

负债与业主权益　liability and owner's equity 107

副作用　side effect 107

公用事业　public enterprise 107

购买力平价理论　purchasing power parity，PPP 108

孤注一掷法　pure play approach 108

固定成本　fixed cost 109

规模经济　economic of scale 109

国际公司　international corporation 109

合伙　partnership 109

和解　composition 110

互斥投资　mutually exclusive investment 110

汇率风险　exchange rate risk 111

货币交换　currency swap 111

机会成本　opportunity cost 112

及时存货　just in time，JIT inventory 112

即期汇率　spot exchange rate 112

交叉汇率　cross rate 113

交易动机　transaction motive 113

金融交换　swap 113

金融交换合约　swap contract 113

金融交换交易商　swap dealer 114

金融交换选择权　swaptions 114

经济反弹形态V、U、L　economic rebounding appearance V、U、L 114

经济风险　economic exposure 115

净利与净损　net income and net loss 115

净营运资金　net working capital 115

绝对优先法则　absolute priority rule，APR 116

开支与收入　expenditure and revenue（income） 116

库藏股　treasury stock 116

历史成本　historical cost 117

利害关系人　stakeholders 117

利率交换　interest rate swap 117

利率上限和利率下限　interest rate cap and floor 117

流动负债　current liability 118

流动资产与非流动资产　current assets and non-current assets 118

免税投资者　tax free investor 119

名目报酬　nominal return 119

偏价股　mispriced stock 120

破产　bankruptcy 120

破产成本　bankruptcy cost 121

破产的间接成本　indirect bankruptcy cost 121

破产的直接成本　direct bankruptcy cost 122

破产清算　bankruptcy liquidation 122

破产重整　bankruptcy reorganization 122

情境分析　scenario analysis 123

取得延误　availability delay 123

权益减损　dilution 123

三角套利　triangle arbitrage 124

商业汇票　commercial draft 124

商誉的归类　goodwill 124

时间趋势分析　time trend analysis 125

市场索求权　marketed claims 125

事先包装的破产　premeditated bankruptcy 126

收益递减规律　the law of diminishing return 126

授信　credit 127

双重课税　double taxation 127

私下信息　private information 127

同业分析　peer group analysis 127

投机动机　speculative motive 128

投资、投机与赌博　investment、speculative and gambling 128

投资回报　return on investment 129

投资组合风险　portfolio risk 129

投资组合权数　portfolio right 129

未来值　future value 129

无限偿还责任　unlimited liability 130

无形资产　intangible assets 130

系统风险　systematic risk 130

系统风险原则　systematic risk principle 130

现金来源　sources of cash 130

现金使用　uses of cash 131

效率市场假说　efficient market hypothesis，EMH 131

效率资本市场　efficient capital market 131

新意　innovation 132

信用额度　line of credit 132

信用风险　credit risk 133

信用证　letter of credit，L/C 133

循环信用协议　revolving credit arrangement，或revolver 133

业务风险　business risk 133

银行同业拆款利息　interbank offered rate，IBOR 133

应收账款融资　accounts receivable financing 134

营业杠杆　operating leverage 134

有限公司与独占及合伙公司　corporations versus proprietorship and partnership 134

预防动机　precautionary motive 135

预期回报和非预期回报　expected return and unexpected return 136

远期汇率　forward exchange rate 136

增额保留利润　addition to retained earnings 136

展期　extension 136

账面价值　book value 137

政治风险　political risk 137

质押　collateral 137

钟形曲线　bell curve 138

资本结构决策　capital structure decision 138

资本密集项目　capital intensive project 138

资本配额　capital rationing 138

资本支出与收益支出　capital expenditures and revenue expenditures 139

资产　assets 139

资产与资本　assets and capital 141

资金成本　cost of capital 141

资源共享　share the same resources 141

资源互补　make use of the same resources 142

自营商市场与拍卖市场　dealer market and auction market 142

总成本　total cost 142

总括抵押　blanket mortgage 143

最差状况与最佳状况　worst case and best case 143

六、业绩审核 144

EBITDA 144

百分比回报　percentage return 144

保留利润　retained earnings，或retained profit 145

保留利润比率　retained earning ratio 145

报酬金额　dollar return 146

贝塔系数　beta coefficient 146

变异数与标准差　variance and standard deviation 146

财务资料披露　financial information disclosure 147

长期负债与股东资本比率　long term debt/shareholder's capital 147

超常成长　supernormal growth 148

存货周转率　inventory turnover 148

董事酬金占纯利润百分比　directors'fees/net profit 148

法定股数和已发行股数　legal shares and issued shares 149

非经常性盈亏　unusual gain/（loss） 149

股东应占利润　net profit to shareholders 149

股东资金回报率　return on shareholder's funds 149

过去3年派息及发债记录　record of dividends and liabilities in past 3 years 150

合法避税　avoid tax by legal way 150

还本期间　payback period 150

获利能力衡量值　profitability measures 151

获利指数法　profitability index，或PI 151

经营边际利润率　profit margin from operating activities 151

净资产周转比率　net asset turnover 152

利息支付能力比率　time interest covered 152

流动比率　current ratio 152

每股现收益率　current yield 153

每股盈利　earnings per share，或EPS 153

年度报告　annual report 154

派息比率　dividend payout ratio 155

权益回报率与资产回报率的区别　difference between ROE and ROA 155

权益回报率　return on equity，ROE 156

审计师报告　report of the auditors 157

市盈率　price earnings ratio，或P/E ratio 157

速动比率　quick ratio 157

特殊收益处理　dispose of special gains 158

息税前盈利　earning before interest and taxes，或EBIT 158

应收账款周转率　accounts receivable turnover 158

盈利警告　earning warning 159

盈利预测　earning forecast 159

营业总额　general turnover 160

营运资金　working capital 160

预期回报率　expected return，或return 160

折旧摊销与营业额比率　depreciation and amortization/turnover 161

中期业绩报告书　interim report 161

资本利得收益率　capital gains yield 162

资产回报率　return on assets，或ROA 162

资产净值　net asset value 163

总负债对股东资本比率　total liabilities to equity ratio 163

总收益　total revenue，或total gain and loss 163

七、息利分配 164

持有人　holder 164

除净　ex-all 164

除权　ex-right 165

除息　ex-dividends 165

除息日　ex-dividends date 165

大额股票股息　large stock dividends 166

登记日　date of record 166

发放日　date of payment 166

非累积股息　non-cumulative dividends 166

分配　distribution 166

高股息与基金　high dividends rate and fund 167

股东权益　shareholder's equity 167

股票分割　stock split 168

股票股息　stock dividends 168

股票买回避税　repurchase stock to avoid tax 168

股票买回和　EPS EPS in stock repurchase 169

股息发放程序　procedure of dividends pay 169

股息类别　dividends kinds 170

股息投资　invest by dividends 171

股息与股息发放率　dividends and payout ratio 172

股息与利息　dividends and interests 172

股息政策与市场反应　dividends policy and market reflection 173

顾客群效果　clientele effect 174

累积股息　cumulative dividends 174

零成长股息　zero growth dividends 174

派息　dividends distribute 175

偏爱低股息因素　reasons of preference to lower dividends 175

偏爱高股息因素　reasons of preference to higher dividends 175

普通现金股息　regular cash dividends 176

清算股利　liquidation dividends 176

如何收息　how to get dividends 176

剩余股息法　residual dividends approach 177

特别股股息　preferreds stock dividends 177

特别股特征　preferreds stock feature 178

特别股与债券　preferred stock and bond 178

小额股票股息　small stock dividends 179

循环股息政策与稳定股息政策　cyclical dividends and stable dividends policy 179

应计利息　calculative interests 179

优先权　seniority 179

优先认股权　preemptive right 180

自动股息再投资计划　automatic dividends reinvestment plans，ADRs，或DRIPs 180

八、基金投资 181

保本基金　capital preservation funds 181

保守基金　conservative funds 182

保证基金　guaranteed funds 183

标准普尔“Micropal”星号评级　S＆P“Micropal”rating classes 183

标准普尔货币基金评级　S＆P money（currency）funds rating classes 184

标准普尔债券基金评级及分类　S＆P bond funds rating classes 184

传统股票基金　traditional equity funds 184

单位信托基金与互惠基金　unit trust funds and mutual funds 185

对冲基金（传统）　hedge funds（traditional） 185

对冲基金（现代）　hedge funds（new style） 186

对冲基金的手段　hedge method 187

非认可基金　unauthorized funds 187

封闭式基金　close-ended funds 188

高风险投机基金　high risk speculative funds 188

共享利润基金　mutual bonus funds 189

国库债券基金的稳定性　stability of treasury funds 189

货币基金　money（currency）funds 190

基金单位　fund units 190

基金经营机构　fund management organization 191

基金买卖收费　fund trade fee 191

基金套利策略　fund arbitrage strategy 191

基金投资法　fund invest method 192

基金销售方式　fund sale method 193

开放式基金　open-ended funds 193

开放式基金的稳健性　stability of open-ended funds 194

可转股债券套利基金　convertible bond funds 194

免佣互惠基金　non-commission mutual funds 195

欧洲大陆基金　European continental funds 195

欧洲股票基金　European equity funds 196

全球新兴市场债券基金　global emerging market bond funds 197

认可基金　authorized funds 198

认可基金管理人　administrator of authorized funds 198

套利基金与对冲基金　arbitrage funds and hedge funds 199

外汇基金债券　foreign currency fund bonds 200

外汇基金债券庄家　market maker of foreign currency fund bonds 200

由上而下投资法　top down approach 200

由下而上投资法　bottom up approach 201

债券基金风险　risk of bond funds 201

债券基金个性　individuality of bond funds 201

债券基金类别　fund kinds 202

债券基金与债券的差别　different between bond funds and bonds 202

指数基金　index funds 203

中国概念基金　China concept funds 203

中性市场基金　neutral market funds 204

附：索罗斯操市小记 204

主要参考文献 206

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