沈陽翻譯公司：金融專業(yè)術(shù)語釋義與注解
All-Ordinaries Index(All-ORD Index) 所有普通股指數(shù)
聯(lián)交所負(fù)責(zé)編制的第二種指數(shù)，于1989年1月2日起推出。與恒生指數(shù)或香港指數(shù)只選定一組股份為基礎(chǔ)不同，這個(gè)指數(shù)是以在聯(lián)交所掛牌的全部普通股作為成份股，但同樣以“資本市值加權(quán)法”來計(jì)算。指數(shù)的基準(zhǔn)日是1986年4月2日，以1000點(diǎn)定為該日指數(shù)的基數(shù)，每日的指數(shù)便是根據(jù)當(dāng)日所有普通股的總市值除以基準(zhǔn)日的總市值，再乘以1000而得出。
allotment 證券分配 股票分配
1.指公司根據(jù)申請人申請（填寫在公司提供的申請書上）及預(yù)交定金，將股票分配給各申請人。承辦發(fā)給債券的銀行財(cái)團(tuán)，其管理銀行將待發(fā)行的債券分配給銀行財(cái)團(tuán)的成員銀行，由它們認(rèn)購或銷售。
2.指證券發(fā)行機(jī)構(gòu)對證券認(rèn)購人或中介人所進(jìn)行的分配證券的過程。
3.The portion of a new securities issue which is assigned to each member of a syndicate, for underwriting and distribution.
allottee 被分予者，接受分配物者 Any entity which has subscribed to buy securities in an underwriting.
Allowance 折讓 備抵
1.用于彌補(bǔ)壞賬或折舊的準(zhǔn)備金。
2.銷貨數(shù)量短少或損壞而自發(fā)票金額扣除的部分。
3A sum set aside for an occurrence that may or may not come to pass. For example, funds earmarked for expenses associated with potential bad weather.
4.Funds allocated periodically for a stated purpose, such as a per diem.
5.A discount, especially one offered as a result of specific circumstances.
allowance for depreciation
折舊備抵 An accumulated expense that writes off the cost of a fixed asset over its expected useful life.
allowance for doubtful accounts
壞賬備抵 An estimated amount of bad debts, to be subtracted from a balance sheet‘s accounts receivable.
all-risks coverage
一切險(xiǎn) Insurance policy that covers losses from all causes not specifically excluded in the policy. opposite of named peril coverage.
Alpha 阿爾法
1.用來衡量證券報(bào)酬來自市場以外之獨(dú)特因素的系數(shù)。例如某證券的報(bào)酬＝5％＋1.2×市場報(bào)酬，代表市場報(bào)酬每變動(dòng)1％，該證券報(bào)酬同向變動(dòng)1.2%；式中的5％是該證券獨(dú)特因素帶來的報(bào)酬率，與市場因素?zé)o關(guān)，該5％即為阿爾法值。
2.英國于1986年金融大改革（Big Bang）之前，對規(guī)模及交易量最大的公司股票的分類名稱，當(dāng)時(shí)之為阿爾法股票（alpha stocks）。
3.A coefficient measuring the risk-adjusted performance, considering the risk due to the specific security, rather than the overall market. A large alpha indicates that the stock or mutual fund has performed better than would be predicted given its beta (volatility).
Alphabet stock 字母股票 美國通用汽車公司（General Motors）用于購并用途的股票，這些股票以英文字母命名；例如[E]股票系來自購并電子資料系統(tǒng)公司（Electronic Data Systems）；[H]股票系用于購并休斯飛機(jī)公司（Hughes Aircraft）。各種字母股票的持有人的投票權(quán)不同，其股利也須視特定部門的營運(yùn)績效而定。
alpha-beta 阿爾法--貝塔 一種投資組合分析方法，旨在檢測經(jīng)理為實(shí)現(xiàn)其收益需要冒風(fēng)險(xiǎn)的程度。
alternate account 備選賬戶 Account which multiple individuals can draw against without permission from each other.
alternate payee 第二收款人 An individual who is recognized as having a right to receive some or all of the benefits under a qualified retirement plan if the plan holder does not or cannot collect. Usually a spouse, former spouse, child, or other dependent.
alternative assets 備選資產(chǎn) Assets that have the potential to provide economic value to the owner but are not traditionally considered assets, such as collectibles.
alternative investment market 備選投資市場 倫敦證券交易所專門為成立時(shí)間不長但處于快速成長期的公司單獨(dú)開辟的一塊市場。
Alternative minimun tax (AMT) 替換最低稅 1.美國聯(lián)邦政府對公司、個(gè)人、或財(cái)產(chǎn)減除所有的稅負(fù)優(yōu)惠或減免額之后，最低應(yīng)征收的稅款。
2.Alternative Minimum Tax. An IRS mechanism created to ensure that high-income individuals, corporations, trusts, and estates pay at least some minimum amount of tax, regardless of deductions, credits or exemptions. It operates by adding certain tax-preference items back into adjusted gross income. While it was once only important for a small number of high-income individuals who made extensive use of tax shelters and deductions, more and more people are being affected by it. The AMT is triggered when there are large numbers of personal exemptions on state and local taxes paid, large numbers of miscellaneous itemized deductions or medical expenses, or by Incentive Stock Option (ISO) plans.
alternative option 多選期權(quán) 這種期權(quán)使用兩種或兩種以上的金融工具、指數(shù)、貨幣或商品來作為基礎(chǔ)資產(chǎn)。多選期權(quán)的持有人可以選擇其中的一種。
Alternative order 替代委托 單向委托
1.客戶對證券經(jīng)紀(jì)商下達(dá)的選擇性指令，在兩種交易之中，經(jīng)紀(jì)商選擇其中一種安排成交。例如投資人取得證券價(jià)格為$40，在下達(dá)$50的限價(jià)賣出委托的同時(shí)，為避免價(jià)格下跌而搭配限價(jià)$38的停損賣出委托，市場價(jià)格先到達(dá)其中一項(xiàng)，則予以成交，同時(shí)另一委托自動(dòng)失效。也稱為混合委托（combination order）、二擇一委托（either-or order）、替換委托（one-cancels-the-other order）。
2.Two orders given to a broker, for which the execution of either one automatically cancels the other. One example is combining a buy limit order with buy stop order.The buy limit order will only be executed if the market price is below a specified price, and the buy stop order will only be executed if the market price is above a certain price. If one order is executed, the other is cancelled. also called either-or order.
amalgamation 合并
1.指兩個(gè)或兩個(gè)以上的商行或公司合為一體組成一個(gè)新的商業(yè)機(jī)構(gòu)。合并是擴(kuò)大業(yè)務(wù)的一種方式，可降低成本，同時(shí)占據(jù)更大的市場。
2.The merging of two or more businesses into single entity.
amended return 調(diào)整后收益
An IRS filing done using Form 1040X to correct mistakes that were made on 1040 returns in the previous three years.
amendment 改善 改正
A change or addition to a legal document which, when properly signed, has the same legal power as the original document
