2019年10月的文章 第27页

The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices. 不当地编制损益表以取悦投资者及提高股价

The strike price of a put or call option multiplied by its contract size. 出售或买入期权的行使价格乘以合约金额

Low risk debt obligations issued by enterprises that the U.S. Government sponsors. 由美国政府支持的企业发行的低风险债务

When conflicts of interest rise between creditors, shareholders, and management, because of differing goals. 债券人、股东及管理人员因目标不同而产生的利益冲突

A trade that has only one agent acting for the buyer and seller. Also known as Dual Agency. 一项由一名代理人同时代表买方与卖方的交易，也称为"双重代理人"("Dual Agency")。

A bond issued by a government agency. 由政府机构发行的债券

An organization, such as a bank or trust company, that takes responsibility for the fiscal duties of an unrelated party. 为客户进行证券买卖的人士或机构 持有销售保险许可证的人士 代表证券经纪行或发行人向公众出售或尝试出售证券的证券销售人员

After the close of the stock market. 股票市场收盘后

The ratio calculated by taking net income after taxes and dividing it by net sales. 一种财务比率，计算方法为税后净利润除以净销售额

A company's total operating income after taxes. Calculated by deducting taxes from total operating income. 一家公司除税后的总营运收入。计算方法为将总营运收入减税项