2019年10月的文章 第28页

Affiliated Person关联人士

An individual who is in a position to influence the actions of a corporation. This includes people such as directors, executives, and owners. 能影响一家企业活动的人士,包括董事、行政人员及股东等
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Affiliated Companies联营公司

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. 一家公司拥有另一家...
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Acquisition Premium收购溢价

The difference between the actual cost for acquiring a target firm versus the estimate made of its value before the acquisition. 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
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Acquisition收购

When one company purchases a majority interest in the acquired. 一家公司收购另一家公司的多数股权
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Actuary精算

A professional working for an insurance company. They evaluate your application and medical records to project how long you will live. 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
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Actual Return实际回报

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. 一名投资者的实际收益...
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Activity Ratio活动比率

Accounting ratios that measure a firm's ability to convert different accounts within their balance sheets into cash or sales. 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
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