意外与健康福利: 为员工提供有关疾病、意外受伤或意外死亡的福利。
这些福利包括支付医院及医疗开支以及有关时期的收入。
Accident and Health Benefits: Fringe benefits provided by for employees for sickness, accidental injury, or accidental death.
These benefits include payment of hospital and medical expenses as well as income payments.
应收账款: 客户应付的金额。拥有应收账款指公司已经出售产品或服务但仍未收取款项
Accounts Receivable (AR): Money that is owed by customers.Having receivables means that the company has made the sale but has yet to collect the money
具增值作用的收购项目: 能提高进行收购公司每股盈利的收购项目
Accretive Acquisition: An acquisition that will increase the acquiring company′s EPS.
收购: 一家公司收购另一家公司的多数股权
Acquisition: When one company purchases a majority interest in the acquired.
收购溢价: 收购一家公司的实际成本与该公司收购前估值之间的差额
Acquisition Premium: The difference between the actual cost for acquiring a target firm versus the estimate made of its value before the acquisition.
天灾债券: 保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来
Act of God Bond: A bond issued by an insurance company, linking principal and interest to the company′s losses due to natural disasters.
活跃债券投资者: 在纽约股票交易所内买卖活跃的定息证券
Active Bond Crowd: A term used to describe fixed-income securities that trade frequently on the floor of the NYSE.
活动收入: 来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入
Active Income: Income for which services have been performed.
This includes wages, tips, salaries, commissions, and income from businesses in which there is material participation
积极投资: 包含持续买卖行为的投资策略。主动投资者买入投资，并密切注意其走势，以期把握盈利机会
Active Investing: An investment strategy involving ongoing buying and selling actions of the investor.
Active investors will purchase investments and continuously monitor their activity in order to exploit profitable conditions.
以活动为基础的管理: 利用以活动为基础的成本计算制度改善一家公司的运营
Activity Based Management: Using an activity-based costing system to improve the operations of an organization.
活动比率: 一项用以衡量一家公司将其资产负债表内账项转为现金或营业额的能力的会计比率
Activity Ratio: Accounting ratios that measure a firm′s ability to convert different accounts within their balance sheets into cash or sales.
实际回报: 一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息
Actual Return: The actual gain or loss of an investor.
This can be expressed in the following formula: expected return (ex-ante) plus the effect of firm-specific and economy-wide news.
精算: 保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命
Actuary: A professional working for an insurance company.
They evaluate your application and medical records to project how long you will live.
联营公司: 一家公司拥有另一家公司少数权益（低于50%）的情况，或指两家公司之间存在某些关联
Affiliated Companies: A situation that occurs when one company owns a minority interest (less than 50%) in another company.
Also refers to companies that are related to each other in some way.
关联人士: 能影响一家企业活动的人士，包括董事、行政人员及股东等
Affiliated Person: An individual who is in a position to influence the actions of a corporation.
This includes people such as directors, executives, and owners.
收盘后交易: 主要大型交易所正常交易时间以外进行的买卖交易
After Hours Trading: Trading after regular trading hours on the major exchanges.
税后利润率: 一种财务比率，计算方法为税后净利润除以净销售额
After Tax Profit Margin: The ratio calculated by taking net income after taxes and dividing it by net sales.
收盘铃后: 股票市场收盘后
After The Bell: After the close of the stock market.
交叉代理人: 一项由一名代理人同时代表买方与卖方的交易，也称为撍卮砣藬("Dual Agency"。
Agency Cross: A trade that has only one agent acting for the buyer and seller.
Also known as "Dual Agency."
机构证券: 由美国政府支持的企业发行的低风险债务
Agency Securities: Low risk debt obligations issued by enterprises that the U.S.
Government sponsors.
总行使价格: 出售或买入期权的行使价格乘以合约金额
Aggregate Exercise Price: The strike price of a put or call option multiplied by its contract size.
激进会计法: 不当地编制损益表以取悦投资者及提高股价
Aggressive Accounting: The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices.
进取投资策略: 投资组合经理尝试争取最高的回报。进取的投资者把较高比重的资产投入股票，比重较其他风险较低的债务证券要高
Aggressive Investment Strategy: A method of portfolio management that attempts to achieve maximum return.
Aggressive investors place a higher percentage of their assets in equities than they do in safer debt securities.