投资杂谈 第558页

Cushion Bond 保收债券

A type of callable bond that sells at a premium because the issued coupon payments are above market interest rates 一种息票高于市场利率,因而售价较高的可买回债券
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Current Yield 现时收益率

Annual income (interest or dividends) divided by the current price of the security. 证券年收益(利息或股息)除以证券显示价格
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Current Ratio 流动比率

Indicator of company's ability to pay short-term obligations; calculated by dividing current assets by current liabilities. 企业履行短期债务责任能力的指标,计算方法为流动资产除以流动负债
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Current Liabilities 流动负债

Usually appearing on a company's balance sheet, it represents the amount owed for interest, accounts payable, short-term loans, expenses incurred but unpaid, and other debts due wi...
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Current Assets 流动资产

Appearing on a company's balance sheet, it represents cash, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that can be converted to cash ...
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Current Account 经常帐户

The difference between a nation's total exports of goods, services, and transfers, and its total imports of them. Current account balance calculations exclude transactions in finan...
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Currency Swap 货币掉期

A swap that involves the exchange of principal and interest in one currency for the same in another currency. 将一种货币的本金及利息交换成为另一种货币本金或利息的掉期安排
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Currency Overlay 货币管理外包

The outsourcing of currency risk management to a specialist firm, known as the overlay manager. This is used in international investment portfolios to separate the management of cu...
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