投资杂谈 第612页

Allowance For Doubtful Accounts呆账准备金

An estimation made by companies and documented on their balance sheet for receivables that might go uncollected. 公司对可能不能收到的应收账款的预测,这项数据将纪录在公司的资产负债表上
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Allotment配股

During an IPO, this is the number of shares granted to each participating underwriting firm that they are permitted to sell. Remaining surpluses are then given to other firms which...
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Alan Greenspan格林斯潘

Dr. Greenspan is Chairman of the Board of Governors of the Federal Reserve System. He is serving his fourth four-year term ending June 20, 2004. Dr. Greenspan also serves as Chairm...
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Aggressive Accounting激进会计法

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
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Agency Securities机构证券

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
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Agency Problem代理问题

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
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Agency Cross交叉代理人

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")。
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