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、證券或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 bond／convertible(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      除與…

               

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 惡意併購    

               

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減

       

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   乘

       

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 substitution（TRS）   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)線     

       

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