APICS
（美国生产及库存控制协议）
商业前景指数

APICS Business Outlook Index

A national manufacturing index that surveys several manufacturing firms on a monthly basis. If the index is above 50 it signals expansion, if it dips below 50 it indicates contraction.

CAMELS评级制度

CAMELS Rating System

An international bank-rating system with which bank supervisory authorities rate institutions according to six factors. The six areas examined are represented by the acronym "CAMELS."

CEDEL

CEDEL

One of two principal clearing houses for Euromarket securities.
Notice that the formula may also be written as: accounts payable / (cost of sales/number of days).
Notice that the formula may also be written as: accounts receivable / (credit sales/number of days).

Net Operating Income
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Total Debt Service

Net Income
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Shareholder's Equity

The ROE is useful in comparing the profitability of a company to other firms in the same industry.
Calculated as total tax paid divided by taxable income.
2. In the case of fixed income, a bond with a rating of BBB or higher.
Operating cash flow is calculated through a series of adjustments to net income. It can be found on the statement of cash flows. ?
2. The difference between the swap rate and the lending rate offered through other investment vehicles with comparable characteristics.

Accelerated Depreciation

加快折旧

任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则

Accident and Health Benefits

意外与健康福利

为员工提供有关疾并意外受伤或意外死亡的福利。这些福利包括支付医院及医疗开支以及有关时期的收入。

Accounts Receivable (AR)

应收账款

客户应付的金额。拥有应收账款指公司已经出售产品或服务但仍未收取款项

Accretive Acquisition

具增值作用的收购项目

能提高进行收购公司每股盈利的收购项目

Acid Test

酸性测试比率

一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。

计算方法：

(现金 + 应收账款 +短期投资)
‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾‾流动负债

Act of God Bond

天灾债券

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

Active Bond Crowd

活跃债券投资者

在纽约股票交易所内买卖活跃的定息证券

Active Income

活动收入

来自提供服务所得的收入，包括工资、薪酬、奖金、佣金，以及来自实际参与业务的收入

Active Investing

积极投资

包含持续买卖行为的投资策略。主动投资者买入投资，并密切注意其走势，以期把握盈利机会

Active Management

积极管理

寻求投资回报高于既定基准的投资策略

Activity Based Budgeting

以活动为基础的预算案

一种制定预算的方法，过程为列举机构内每个部门所有牵涉成本的活动，并确立各种活动之间的关系，然后根据此资料决定对各项活动投入的资源

Activity Based Management

以活动为基础的管理

利用以活动为基础的成本计算制度改善一家公司的运营

Activity Ratio

活动比率

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

Actual Return

实际回报

一名投资者的实际收益或损失，可用以下公式表示：预期回报加上公司特殊消息及总体经济消息

Actuary

精算

保险公司的专业人员，负责评估申请人及其医疗纪录，以预测申请人的寿命