2015年2月16日 星期一

英語加油站- 驚濤駭浪.財經英文用語教學

驚濤駭浪‧財經英文用語教學


   財經領域的整體架構包含了金融與國家財政; 金融Finance),是「資金的融通」的簡稱。金,指的是金子;融,最早指固體融化變成液體,也有融通的意思,而金融一詞即是指稱將黃金融化分開交易流通的動作,亦為價值的流通。顧名思義意指融通資金、使資金融洽通達,是指在經濟生活中,銀行證券保險業者從市場主體(例如:儲戶、證券投資者或者保險者等)募集資金,並藉貸給其它市場主體的經濟活動。從事這一業務的業者稱之為金融業者
        整體合作及執行對象又包括了政府、個人以及企業組織等,在市場上透過募集、配置和使用資金所造成的所有資本流動都可被稱之為「金融」。

在其中,企業籌募資金的方式常見的有:
1. 直接融資(direct finance):不經由金融機構,而是通過出售股票債卷等形式從投資者手中獲得資金。
2. 間接融資(indirect finance):通過金融機構間接地從投資者手中獲得資金。

相關術語介紹

absolute advantage 絕對利益       
               
accounting break-even 會計損益兩平 
               
accounting exposure 會計風險    
               
accounts payable     應付帳款       
               
accounts receivable 應收帳款       
               
accounts receivable factoring  應收帳款承購       
               
accumulated depreciation 累計折舊    

affordable bundles  買得起的組合       
               
agency costs    代理成本       
               
agency problem 代理問題    
               
aging schedule        帳齡分析表 
               
allowance for doubtful account      備抵壞帳       
               
alternative hypothesis     對立假設       
               
american (option)    美式(選擇權
               
american depositary receipt (ADR) 美國存託憑證     
               
analysis of variance (ANOVA) 變異數分析
               
anchoring        定錨       
               
anit-dilution clause  反稀釋條款   
               
anit-takeover   反接收   
               
annual percentage rate (APR) 年百分率       
               
annuity    普通年金       
               
annuity due     期初年金       
               
anti-derivative function  反導函數       
               
appreciation 升值  
               
arbitrage  套利       
               
arbitrage pricing theory   套利定價理論       
               
area  面積       
               
asian dollar market  亞洲美元市場       
               
ask price  賣價       
               
asset backed commercial paper (ABCP) 資產擔保商業本票       
               
Asset Management Corporation (AMC)        資產管理公司       
               
asset securitization  資產證券化   
               
asset turnover  資產週轉率   
       
asset-backed commercial paper (ABCP) 資產擔保商業本票     
               
assets 資產    
               
asymmetric information  不對稱資訊   
               
at par bond      平價債券       
               
at the money   價平       
               
automatic teller machines (ATM)    自動櫃員機   
               
availability       可獲性   
               
available for sale securities      備供出售金融資產       
               
average accounting return (AAR)   平均會計報酬率   
               
aversion to debt      嫌惡負債       
               
back to back loan    背對背貸款   
               
bad debts expense   壞帳費用       
               
balance of payment 國際收支       
               
balance on official settlements        官方清算餘額       
               
balance sheet   資產負債表   
               
banker's acceptance (B/A)      銀行承兌匯票       
               
banking holding companies (BHCs)       銀行控股公司       
               
banking institution  銀行機構       
               
bankruptcy      (公司)破產     
               
bankruptcy cost 破產成本    
               
bar chart  長條圖   
               
Basel capital accord        巴賽爾資本協定   
basis point       基本點   
               
behavioral finance   行為財務學   
               
behavioral portfolios       行為投資組合       
               
bell shape 鐘型     
               
best effort offering= best efforts underwriting代銷    
               
better off 福利上升       
               
worse off 福利下降       
               
bid price  買價       
               
bid-ask spread 買賣價差       
               
bilateral netting 雙邊淨額    
               
binomial probability distribution     二項機率分配       
               
binomial tree   二元樹   
               
blocked funds 受困資金       
               
bond 債券     
               
bond markets  債券市場       
               
bonds payable 應付公司債   
               
box plot   箱型圖   
               
break even       損益兩平       
               
building   建築物   
               
business cycle  景氣循環       
               
business valuation   商業價值       
               
call   買權       
               
callable Bonds 可贖回債券   
               
capital accounts       資本帳   
               
capital adequacy ratio     資本適足率   
               
capital asset pricing model (CAPM)       資本資產訂價模型       
               
capital budgeting    資本預算       
               
capital gain      資本利得       
               
capital gains yield   資本利得收益率   
               
capital market line   資本市場線   
               
capital rationing      資本配額       
               
capital structure       資本結構       

carrying cost    持有成本       
               
cash and cash equivalents       現金及約當現金   
               
cash break-even       現金損益兩平       
               
cash delivery = cash settlement現金交割    
               
cash discount  現金折扣       
               
cash management accounts (CMA)        現金管理帳戶       
               
cash over and short 現金短溢       
               
categorical data       類別資料       
               
central limit theorem       中央極限定理       
               
certificates of deposit (CDs)   定期存單       
               
checking account    支票存款帳戶       
               
chi-squared goodness-of-fit test     卡方適合度檢定   
               
claim right求償權 
               
clearing    清算       
               
clientele effect        股利顧客效果     
               
close a position平倉      
               
coefficient係數     
               
coefficient of determination   判定係數       
               
cognitive dissonance認知失調     
               
collateral  擔保品   
               
collateralized bond obligation (CBO)     債券擔保受益證券       
               
collection policy      收款政策       
               
commercial loans     商業放款       
               
commercial paper (CP)    商業本票       
               
commercial mortgage backed securities (CMBS)   商業不動產抵押擔保證券   
       
commission     佣金       
               
commodity money  商品貨幣       
               
common stock 普通股   
               
comparative advantage   比較利益       
               
compensated demand curve   受補償需求曲線   
               
compensating balances    補償性餘額(存款
               
composite good       複合商品       
               
compounding  複利       
               
condition 條件       
               
conditional distribution   條件分配       
               
confidence interval 信賴區間       
               
consistency      一致性   
               
consols    永續債券/永久公債   
               
constant   常數       
               
consumer price index      消費者物價指數   
               
consumer surplus     消費者剩餘   
               
consumption bundles      消費組合       
               
contingent consumption plan  隨狀態決定的消費計畫       
               
convertible bondconvertible(s)   可轉換公司債       
               
convexity        (債券)凸率   
               
copyright 著作權 
               
core capital核心資本    
               
corporate bond公司債  
               
corporate governance公司治理    
               
correspondence對應、通信 
               
cost curves      成本曲線       
               
cost of capital  資本成本       
               
cost of goods sold   銷貨成本       
               
country risk     國家風險       
               
coupon    票息       
               
coupon yield   票面收益率   
               
covered interest arbitrage relationship    已拋補利率套利關係   
               
covered interest rate parity theory  拋補的利率平價說       
               
CP1 第一類商業本票
       
CP2 第二類商業本票
       
credit analysis 信用分析
       
credit cards     信用卡
       
credit cooperative associations信用合作社
       
credit department of farmers and fisherman associations農漁會信用部
credit enhancement 信用增強
       
credit rationing信用分配
       
credit risk信用風險
       
creditor    債權人
       
cross currency swap (CCS)     換匯換利
       
cross Rate交叉匯率
       
cumulative probability distribution 累積機率分配
       
currency  通貨;貨幣
       
currency Swap        貨幣交換
       
current account balance  經常帳餘額
       
current accounts 經常帳
       
current assets   流動資產
       
current liabilities      流動負債
       
current ratio     流動比率
       
current yield    現行收益率
       
curve 曲線
       
deadweight loss 無謂損失
       
dealers     自營商
       
debenture        無擔保債券
       
debenture Bond      無擔保債券
       
debtor      債務人
       
decreasing returns to scale 遞減
       
default     (債券或財務契約之)違約
       
default risk      違約風險/倒帳風險   
               
default risk premium       違約風險溢酬       
               
deflationary gap      緊縮缺口       
               
degree of operating leverage (DOL)       營運槓桿程度       
               
deliverable forward (DF) 普通遠期外匯     
               
delivery   交割       
               
delivery forward contract (DF) 遠期外匯契約   
               
demand   需求       
               
demand loans  活期放款       
               
denominator    分母       
               
dependent variable  應變數   
               
depreciation expense       折舊費用       
               
depletion expense   折耗費用       
               
deposit in transit     在途存款       
               
deposit institutions  存款機構       
               
depreciation    貶值       
               
derivative function  導函數   
               
derivative(s)derivative securities        衍生性金融商品   
               
descriptive statistics        敘述統計學   
               
determinant     行列式   
               
differentiation 微分       
               
diminishing marginal rate of substitution       邊際替代率遞減   
               
direct finance  直接金融       
               
direct quotation       直接報價法   
               
discount  折價       
               
discount window    貼現窗口       
               
discounted payback period     折現回收期間       
               
discounting     折現       
               
diseconomies of scale     規模不經濟   
               
disintermediation    反中介   
               
disposition effect    處分效果       
               
distribution right     分配權   
               
diversifiable risk      可分散的風險       
               
diversification 分散風險(個體經濟)、多樣化(財報分析) 
               
divide     
               
dividend discount model        股利折現模型       
               
dividend growth model  股利成長模式       
               
dividend payout ratio     股利發放比率       
               
dividend yield 股利收益率   
               
dividends        股利       
               
documents against acceptance (D/A)     承兌交單       
               
documents against payment (D/P)  付款交單       
               
domestic banking unit (DBU)        境內金融業務單位       
               
dupont identity       杜邦方程式   
               
duration   (債券)存續期間     
               
earnings per share (EPS) 每股盈餘       
               
earning before interest and taxes (EBIT)        息前稅前淨利       
               
economic efficiency        經濟效率       
               
economic exposure  經濟風險       
               
economic growth    經濟成長       
               
economic order quantity 經濟訂購量   
               
economic rent  經濟租   
               
economies of scale  規模經濟       
               
effective annual rate (EAR)    有效年利率   
               
effective exchange rate index 有效匯率指數       
               
efficient frontier      效率前緣       
               
efficient markets     效率市場       
               
efficient markets hypothesis (EMH)       效率市場假說       
               
elasticity  彈性       
               
endowment effect   原賦效應       
               
equation  方程式   
               
equilibrium均衡    
               
equipment設備     
               
equity權益    
               
equivalent annual cost (EAC) 約當年度成本       
               
Euro-commercial paper (ECP)        歐洲商業本票       
               
Euro-Convertible Bond (ECB)       海外可轉換公司債       
               
EuroDR   歐元存託憑證       
               
Euronotes        歐洲票券       
               
European (option)   歐式(選擇權
               
excess reserves (ER)       超額準備       
               
exchange rate  匯率       
               
exchange rate risk   匯率風險       
               
exchange-traded funds   指數股票型基金   
               
exercise (an option) 執行(選擇權
               
exercise price = strike price     執行價格       
               
expand    展開       
               
expected return預期報酬     
               
expected utility function 預期效用函數       
               
expected value        期望值   
               
explicit function顯函數
               
exponential function指數函數     
               
exposure  曝險部位       
               
externality外部性 
               
fair gamble公平賭局    
               
fair market value (FMV) 公平市價       
               
fair value through profit or loss securities       透過損益按公允價值衡量之金融資產       
familiarity熟悉感
       
federal deposit insurance corporation (FDIC) 美國聯邦存款保險公司
       
federal funds rate    聯邦資金利率
       
federal reserve system     美國聯邦準備制度
       
financial accounts   金融帳
       
financial break-even財務損益兩平

financial consolidation金融整合
       
financial crises金融危機
       
financial distress cost財務危機成本
       
financial holding companies   金融控股公司
       
financial intermediaries   金融中介機構
       
financial leverage    財務槓桿
       
financial liberalization     金融自由化
       
financial ratio  財務比率
       
financialservices modernization act = gramm-leach-bliley act金融服務現代化法案
       
financial statement analysis    財務報表分析
       
financial structure   財務結構
       
financial synergy     金融綜效
       
financing activities  融資活動
       
firm commitment underwriting = firm    包銷

commitment offering     
fiscal policy     財政政策
       
Fisher effect    費雪效果
       
fixed costs       固定成本
       
float 浮流量
       
floating exchange rate system 浮動匯率制度
       
floating rate note (FRN)= floating-rate bonds (floaters) 浮動利率債券

flotation costs 發行成本
       
foreign currencies options       外匯選擇權
       
foreign currency      外幣
               
foreign direct investment (FDI) 海外直接投資   
               
foreign exchange rate匯率    
               
foreign exchange reserve外匯存底      
               
forfaiting 應收票據賣斷       
               
forward (contract)   遠期契約       
               
forward covering    遠期拋補       
               
fraction    小數       
               
franchise  特許權   
               
free cash flow (FCF)       自由現金流量       
               
freely Floating Exchange Rate System   完全浮動匯率機制       
               
freight-in 進貨運費       
               
freight-out銷貨運費     
               
full employment充分就業    
               
function   函數       
               
fundamental analysis      基本分析       
               
future value (FV)    終值       
               
futures     期貨       
               
gain on disposal      出售資產利得       
               
gambler's fallacy     賭徒的謬誤   
               
GDP deflator  GDP 平減指數     
               
gross domestic product (GDP)       國內生產毛額       
               
generally accepted accounting principles (GAAP) 一般公認會計原則     
       
global depositary receipt (GDR)     全球存託憑證       
               
goodwill  商譽       
               
gresham's law  格萊欣法則   
               
gross profit     銷貨毛利       
               
gross spread    價差       
               
guarantee (債務)擔保     
               
hedge      避險       
               
herding    從眾       
               
high powered money 強力貨幣   
               
histogram  直方圖 
               
hold to maturity securities持有至到期日金融資產    
               
home bias家鄉偏誤/母國偏誤     
               
homothetic preference 齊序性偏好     
               
horizontal水平      
               
hostile takeover 意併購    
               
hot hands        手氣很順       
               
house money effect 賭資效應       
               
illusion of control    控制幻覺       
               
illusion of knowledge     知識幻覺       
               
implicit function      隱函數   
               
implied volatility     隱含波動性   
               
in the money   價內       
               
increment        增量       
               
incentive effects      激勵效果       
               
income bonds  收益債券       
               
income from operating    營業淨利       
               
income statement    損益表   
               
increasing v.s decreasing returns to scale規模報酬遞增 V.S 遞減    
               
incremental cash flows    增量現金流量       
               
indexed bond  指數連動債券       
               
indifference curve   無異曲線       
               
indirect finance間接金融     
               
inequality        不等式 
               
inflation   通貨膨脹       
               
inflation premium通貨膨脹溢酬  
               
inflationary gap膨脹缺口     
       
initial public offering (IPO)    初次公開發行
       
inside information   內部資訊
       
instantaneous change      微變化
       
insurance company  保險公司
       
insurance premium  保險費
       
intangible assets      無形資產
       
integer     整數
       
integrand 被積函數
       
integration / integral        積分
       
inter bank call-loan markets    金融業拆款市場
       
intercept  截距
       
interest    利息
       
interest rate parity (IRP) 利率平價理論
       
interest rate risk premium        利率風險溢酬
       
interest rate spread  利率差距
       
interest risk      利率風險
       
interest tax shield    利息稅盾
       
internal rate of return (IRR)    內部(投資)報酬率
       
international capital budgeting       國際資本預算
       
international fisher effect (IFE)      國際費雪效應
       
international monetary fund (IMF) 國際貨幣基金
       
interval estimation   區間估計
       
inventory turnover  存貨周轉率
       
inverse function      反函數
       
investing activities  投資活動
       
investment horizon  投資年限
       
investment socialization  投資社會化
       
investment trap       投資陷阱
       
invoice     發票
       
irrational  不理性的       
               
irrational exuberance非理性繁榮 
               
irrational number非有理數   
               
junk bond垃圾債券      
               
kurtosis    峰度       
               
labor force勞動力 
               
land improvements  土地改良物   
               
leading economic indicators   領先經濟指標       
               
least squares method最小平方法 
               
legal tender     法定貨幣       
               
lender of last resort 最後貸款者   
               
letter of credit (L/C) 信用狀
               
leverage   槓桿       
               
liabilities  負債       
               
liability management負債管理     
               
life insurance company人壽保險公司 
               
line of credit    信用額度       
               
liquidation清算(資產)  
               
liquidity ratio流動比率
               
liquidity trap   流動性陷阱   
               
loan 貸款       
               
lockboxes鎖箱      
               
logarithm function  對數函數       
               
London interbank offer rate (LIBOR) 倫敦銀行間拆款利率    
               
long-term liabilities 長期負債       
               
loss on disposal出售資產損失     
               
lump-sum tax  定額稅
       
Macaulay's duration存續期間
       
maintenance margin維持保證金
       
mapping  對應
       
margin保證金
       
margin (buying on)  融資買進
       
margin call(保證金)追繳通知
       
marginal costs 邊際成本
       
marginal product of factor邊際產量
       
mark(ing) to market (保證金)每日結算、逐日結算
       
market bubbles市場泡沫
       
market failure  市場失靈
       
market mania   市場狂熱
       
marketability變現性
       
marketability risk市場性風險
       
market-risk premium市場的風險溢價
       
markup pricing成數定價
       
matrix矩陣
       
maturity   到期期間
       
maximum極大
       
mean平均數
       
median    中位數
       
medium of exchange交換媒介
       
mental accounting   心理帳戶
       
mental budgeting    心理預算
       
merchandise inventories  商品存貨
       
merger合併
       
mergers and acquisitions 企業合併與收購
       
minimum 極小
       
minority interest少數股權
       
minus
       
mixed strategy        混合策略
       
mode眾數
       
modified internal rate of return (MIRR)        修正內部報酬率
       
monetary base 貨幣基數
       
monetary policy貨幣政策
       
money illusion 貨幣幻覺
       
money market deposit accounts (MMDA)     貨幣市場存款帳戶
       
money market mutual funds (MMMF)   貨幣市場共同基金
       
moneyness       (選擇權)價性
       
monopolistic competition        獨占性競爭
       
monopoly        獨占
       
moral hazard   道德風險
mortgage 擔保貸款;房貸
       
mortgage securities 抵押證券
       
mortgage-backed bonds  住宅抵押貸款擔保債券
       
multinational corporation (MNC)   多國籍企業
       
multiplier 乘數
       
multiply  
       
mutual funds   共同基金
       
myopic loss aversion       短視近利的損失趨避
       
naïve diversification天真式的多角化
       
Nash equilibrium納許均衡
       
National Association of Securities Dealers     全國交易商自動報價系統(美國)

Automated Quotations System (NASDAQS)      

national income國民所得
       
near money近似貨幣
       
negative number負數
       
negotiable certificates of deposits  可轉讓定存單
       
negotiable order of withdrawl accounts (NOW) 可轉讓之取款條帳戶     
       
net income       本期淨利       
               
net present value (NPV) 淨現值   

net sales   銷貨淨額       

net working capital 淨營運資金   
               
neutrality of money 貨幣中立論   
               
nominal data名目資料 
               
nominal income名目所得     
               
nominal interest rate 名目利率      
                              
non principal delivery forward contract (NDF) 無本金交割遠期外匯契約      
       
noncash items  非現金項目   
               
non-deliverable forward (NDF)      無本金交割之遠期外匯       
               
nonlabor income      非勞力所得   
               
non-performing loan ratio       逾放比率       
               
normal goods  正常財   
               
inferior goods  劣等財   
               
note issuance facility (NIF)    短期票券循環信用工具       
               
notes payable  應付票據       
               
notes receivable       應收票據       
               
null hypothesis        虛無假設       
               
numerator        分子       
               
off-balance sheet     資產負債表外       
               
office supplies 辦公用品       
               
offset (a futures position) 平倉(期貨部位)  
               
off-shore banking unit (OBU)        境外(國際)金融業務單位     
               
oligopoly 寡占       
               
open interest    未平倉量       
               
open market operation    公開市場操作       
               
open outcry     公開喊價       
               
operating activities  營業活動       
               
operating cycle        營業循環       
               
operating expense   營業費用       
               
operating leverage   營運槓桿       
               
operation cash flow 營運現金流量       
               
operational risk        營運風險       
               
opportunity cost      機會成本       
               
optimal choice 最適選擇       
               
optimal risky portfolio    最適風險性投資組合   
               

sales return and allowance 銷貨退回及折讓
       
sales revenue   銷貨收入
       
sample     樣本
       
sampling distribution      抽樣分配
       
satiation point 飽足點
       
saving      儲蓄
       
savings and loan association (S&Ls)      儲蓄暨貸款協會
       
scenario analysis 情境分析
       
seasoned equity offering (SEO) 現金增資
       
secondary market 次級市場
       
secured loans   擔保放款
       
securitization   證券化
       
security market line (SML)     證券市場線
       
segmented-markets theory      市場分割理論
       
sensitivity analysis  敏感度分析
       
share capital-ordinary      普通股股本
       
share capital-preferred 特別股股本
       
share premium- preferred 資本公積-特別股股票溢價
       
share premium-ordinary 資本公積-普通股股票溢價
       
share repurchases = stock repurchase      股票購回
       
sharpe ratio 夏普比率
       
shortage cost   短缺成本
       
shutdown condition        歇業條件
       
sight L/C 即期信用狀
       
signaling effects 信號放射效果
       
significance level 顯著水準
       
simple linear regression model 簡單線性迴歸模型
       
Singapore Inter Bank Offered Rate (SIBOR)        新加坡銀行間拆款利率
       
sinking fund    償債基金
       
skewness 偏度
       
slope        斜率
       
snake bite (risk aversion) effect 蛇咬(風險嫌惡)效應
       
solution 解答
       
solvency 償債能力
       
speculative bonds 投機性債券
       
speculative motives 投機動機
       
speculator 投機者
       
spin-offs 分割
       
spot exchange rate 即期匯率
       
spot market 即期市場
       
spread      價差交易(利差)
       
square      平方
       
square root 平方根
       
stagflation 停滯性通貨膨脹
       
stand-alone principle       獨立原則
       
standard deviation 標準誤
       
standard of value 價值標準
       
standby note issuance facility (SNIF)    擔保短期票券循環信用工具
       
statement of cash flow 現金流量表
       
statement of financial position 財務狀況表
       
statistic 統計量
       
statistical inference 統計推論
       
status quo 安於現狀
       
stem-and-leaf plot 莖葉圖
       
sterilized intervention     沖銷干預
       
stock split        股票分割
       
store of value  價值儲藏
       
subordinated bond  次順位債券
       
sunk cost 沉沒成本       
               
sunk cost fallacy     沉沒成本謬誤       
               
supplementary capital     補充資本       
               
supply      供給       
               
sustainable growth  可維持成長   
               
swap        換匯交易       
               
systematic risk 系統性風險   
               
Taiwan depositary receipt (TDR) 台灣存託憑證 
               
Takeover 企業接收       
               
tangent line 切線  
               
target capital structure    目標資本結構       
               
tax shelters      避稅       
               
tax shield 稅盾效果       
               
taxability premium  稅負溢酬       
               
technical analysis    技術分析       
               
technical rate of substitutionTRS   技術替代率   
               
term structure of interest rates        利率期間結構       
               
terminal value  終值       
               
terms of sale    銷貨條件       
               
coupon bond   附息債券       
               
the greeks        (選擇權)希臘字母,為一組選擇權價格風險之量度指標 
               
probability distribution 機率分配
               
three-point arbitrage        三點套利       
               
time deposits   定期存款       
               
time draft        遠期匯票       
               
time savings deposits      定期儲蓄存款       
               
trade acceptances    商業存兌匯票       
               
trade balance   貿易餘額       
               
trademarks      商標權   
               
trade-off  取捨關係       
               
transaction exposure       交易風險       
               
translation exposure        換算風險       
               
traveler's check        旅行支票       
               
treasury bills    國庫券   
               
treasury stock  庫藏股   
               
tulip mania      鬱金香狂熱   
               
two-point arbitrage 兩點套利       
               
treasury bonds 國庫公債       
               
treasury notes  政府債票       
               
unbiased estimator  不偏估計量   
               
uncovered interest rate parity theory      非拋補的利率平價說   
               
under-diversification       分散不足       
               
underlying (asset)    標的物   
               
underpricing    價格低估       
               
underreaction  反應不足       
               
underwriter     承銷商   
               
underwriting   承銷       
               
unearned revenue    預收收入       
               
unemployment rate 失業率   
               
unit of account    記帳單位       
               
unsecured loans   無擔保放款   
               
unsystematic risk   非系統風險   
               
utility       效用       
               
value tax  從價稅   
               
value-added    附加價值       
               
variable costs   變動成本       
               
venture capital (VC)       創業投資資金       
               
vertical    垂直     
               
volatility 波動性 (波動率、波動度)  
               
wage rigidity   工資僵固性   
               
warrant 認股權證 
               
weighted average cost of capital (WACC) 加權平均資金成本  
               
well-diversified portfolio 高度分散的投資組合 
               
window dressing 窗飾  
               
working capital 營運資金    
               
workout 債務重新協商;重新協商之結果
               
yield        殖利率 
               
yield curve 收益率(殖利率)     
       
yield to maturity (YTM) 到期收益率/殖利率  
               
zero coupon bonds (zeros)      零息債券       
               
zero-balance account       零餘額帳戶   


相關資料維基百科 財經
http://zh.wikipedia.org/zh-tw/%E8%B2%A1%E7%B6%93
http://www.moneydj.com/KMDJ/wiki/wikiViewer.aspx?keyid=f4b0a4c6-0140-4a33-bad3-97a6811d4ace

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