投资杂谈 第614页

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...

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

Using an activity-based costing system to improve the operations of an organization. 利用以活动为基础的成本计算制度改善一家公司的运营

Method of budgeting in which activities that incur costs in each function of an organization are established and relationships are defined between activities. This information is t...

An investing strategy that seeks returns in excess of a specified benchmark. 寻求投资回报高于既定基准的投资策略

An investment strategy involving ongoing buying and selling actions of the investor. Active investors will purchase investments and continuously monitor their activity in order to ...

Income for which services have been performed. This includes wages, tips, salaries, commissions, and income from businesses in which there is material participation 来自提供服务所得的收入，包括工...

A term used to describe fixed-income securities that trade frequently on the floor of the NYSE. 在纽约股票交易所内买卖活跃的定息证券

A bond issued by an insurance company, linking principal and interest to the company's losses due to natural disasters. 保险公司发行的债券，旨在将债券的本金及利息与天然灾害造成的公司损失联系起来

A stringent test that indicates if a firm has enough short-term assets to cover its immediate liabilities, without selling inventory. (Cash+Accounts Receivable+ Short-term Investme...