投资杂谈 第598页

Beneficiary受益方

A person or entity named in a will or financial contract to be an inheritor of someone's property when the property owner dies. 遗嘱或财务合约中订明有权在资产拥有者过世后承继有关资产的人士或机构
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Beneficial Owner受益者

A person or firm that benefits from owning an asset even though they are not registered as a shareholder. 一名人士或一家机构拥有某资产的利益但并无登记为股东
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Benchmark Bond基准债券

A bond that provides a standard for comparing the performance of other bonds. Government bonds are almost always used as benchmark bonds. 用作比较其他债券表现的标准。美国国库券几乎是所有债券的基准债券
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Benchmark基准

Anything that serves as a standard for something's performance to be measured against. 用作衡量任何形式表现的任何比较标准
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Behavioral Finance行为金融学

A field of finance that proposes psychology-based theories to explain stock market anomalies. Within behavioral finance it is assumed that the information structure and the charact...
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Behavioral Economics行为经济学

A field of economics that studies how the actual decision-making process influences the decisions that are reached. 经济学的一个范畴,研究实际决策程序对最后作出决策的影响
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Beginning Inventory期初库存

The book value of goods, inputs, or materials available for use or sale at the beginning of an inventory accounting period. 在一个库存会计时期开始时可供使用或出售的货品、物资或原料的账面价值
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Bear Market熊市

A market in which prices of a certain group of securities are falling or are expected to fall. Although figures can vary, a downturn of 15%-20% or more in multiple indexes (Dow or ...
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