投资杂谈 第554页

The rate at which the general level of prices for goods and services is falling. The opposite of inflation. 货品及服务总体价格水平下跌的百分比，是通货膨胀的相反词

A retirement plan wherein a certain amount or percentage of money is set aside each year for the benefit of the employee. There are restrictions as to when and how you can withdraw...

An employer-sponsored retirement plan for which retirement benefits are based on a formula indicating the exact benefit that one can expect upon retiring. Investment risk and portf...

A liability account used for deposits and other cash receipts prior to the completion of the sale. 在完成销售前收取按金或其他现金的负债账目

A debt instrument that pays no interest until a date specified in the future. 在未来特定日期才支付利息的债务工具

A liability that results from income already earned and recognized for accounting purposes, but not for tax purposes, that is recorded on the balance sheet. 一项在会计上已经入账但在税务上仍未入帐的收入引...

An annuity contract that delays payments of income, installments, or a lump sum until the investor elects to receive them. 延迟支付收入、分期付款或整笔付款，直至投资者选择收取的年金合约

An account that postpones tax liabilities until a later date. Deferred accounts are usually retirement accounts. 延迟税务负债的帐户，一般属于养老金帐户

A method of portfolio allocation and management aimed at minimizing the risk of losing principal. Defensive investors place a high percentage of their investable assets in bonds, c...

An investment that is an attractive buy because it is low risk, not because of its return potential. 一项吸引力在于低风险，而不是回报潜力的投资