bond, debenture, debts債券
negotiable share可流通股份
convertible bond可轉換債券
treasury/government bond國庫券/政府債券
corporate bond企業債券
closed-end securities investment fund 封閉式證券投資基金
open-end securities investment fund 開放式證券投資基金
fund manager基金經理/管理公司
fund custodian bank 基金託管銀行
market capitalization 市值
p/e ratio 市盈率(price/earning)
mark-to-market逐日盯市
payment versus delivery 銀券交付
clearing and settlement 清算/結算
commodity/financial derivatives 商品/金融衍生產品
put / call option 看跌/看漲期權
margins, collateral 保證金
rights issue/offering 配股
bonus share 紅股
dividend紅利/股息
ADR美國存托憑證/存股證(American Depository Receipt)
GDR全球存托憑證/存股證(Global Depository Receipt)
retail/private investor 個人投資者/散戶
institutional investor機構投資者
broker/dealer 券商
proprietary trading 自營
insider trading/dealing 內幕交易
market manipulation 市場操縱
prospectus招股說明書
IPO 新股/初始公開發行(Initial Public Offering)
merger and acquisition收購兼並
All Ordinaries Index （澳大利亞）股市指數
Amex(American Stock Exchange) 美國股票交易所
amortize 攤提，分期償還債務
annuity 年金享受權
asking price 賣主的開叫價
assess 對（財產等）進行估價，確定（款項）的金額
back 拖欠的
bad loan 呆賬，壞賬
lout 幫助……擺脫困境
balloon （分期付款中）最後數目特大的一筆
barometer 晴雨表，[喻]標記，指標
basis point 基點（一個百分點的百分之一）
bear markets 熊市
blue-chip （股票等）熱門的，（在同行中）最賺錢的
forex foreign exchange
bond 債券，公債
bourse 交易所，證券交易所
bull markets 牛市
bullish 牛市的
bunji-change 快速的大幅度變化
CAC-40 Index （法國）股市指數
CD(certificate-of-deposit) 大額存款單
Chicago Mercantile Exchange 芝加哥商業交易所
Consumer Price Index 消費者價格指數
contagion 蔓延
correction 調整
coupon rate 券根利率
CTA(Commodities Trading Advisor) 農礦產品交易顧問
Currency board 貨幣委員會
DAX index （法蘭克福）德國股市指數
dead loan 死帳
delist 從上市證券表中除名
derivatives 衍生金融商品（由利率或債券、外匯或匯率以及股票或股價指數等現貨市場衍生出來，主要有期貨futures、期權option trading與掉期swap三種類型，品種多達100餘種，股票與證券行業英語詞彙。）
discount 貼現
discount rate 貼現率
DJIA Dow-Jones Instrial Average 道•瓊斯公用事業股價平均數，英語詞彙《股票與證券行業英語詞彙》(http://m.unjs.com)。通常簡稱Dow（道），是30個主要工業公司股票價格的組合。
Dow-Jones Composite Average of 65 representative stocks 65種有代表性的股票的道•瓊斯公用事業股價平均數
Dow-Jones Transpositions Average 道•瓊斯運輸業股價平均數
Dow-Jones Utilities Average 道•瓊斯公用事業股價平均數
down 付現款
equity （押款金額以外的）財產價值，證券，股票
escrow 由第三者保存、等條件完成後即交受讓人的契據（或證書等）
face value 面值
Federal Agency Issues 聯邦機構債券
fluctuation 起伏
fluctuate 起伏
fraud 欺騙，欺詐
fraulence 欺騙（欺詐）行為
fraulent 欺詐的
FTSI Financial Times 100 Share Index （英國）金融時報100種股票指數
good 有效的
Hang Seng Index （香港）恆生指數
holdings 佔有的財產，股票
Ibbotson Small Company Index Ibbotson Company Index中包括近2700家公司：即在紐約股市上交易的最後的20%股票
imburse 賠償
initial share 原始股
IRA Indivial Retirement Account 個人退休賬號
junk bond 假債券
junk bonds 垃圾債券
lien 扣押權，留置權
liquidate 清算，破產
list （交易所）上市證券；把（證券）列人上市證券表
long position 多頭
margin 差額，保險金
mutual fund 公共基金
NASD=National Association of Securities Dealers 全美證券交易者協會
NASDAQ (National Association of Securities Dealers Automated Quotations) 納斯達克（全美證券交易者協會自動化摘要）
NAV (Net Asset Value) 凈資產值
new issue ( IPOInitial Public Offering)新上市股票
Nikkei Stock Aver age 日經股票平均指數
nosedive （價格等）暴跌
NYSE』Volume 紐約股票交易量
NYSE』s composite index 紐約股票交易綜合指數
NYSE(New York Stock Exchange) 紐約股票交易所(也稱或Big Board)
obligation 契約，債券
outstanding 拖欠的
par value 票面價值
plummet 驟然跌落
policy 保險單
pool 集合基金
portfolio 有價證券
preferred stock 優先股票
premium 獎金，傭金，擔保費
premium 溢價
proceeds 收入，收益
rally （股票價格等）止跌，上揚
rebound 反彈
recoup 償還，補償
recovery 恢復
red-chip share 紅籌股
refund 償還
rescue package 一攬子救援計劃
resilience 回彈，復原力
resilient 有回彈力的，恢復活力的
risk 保險項目
run 擠提存款,擠兌,爭購
Russell 2000 Russell 2000種小資本股票
S&P 500(Standard & Poor』s 500 Composite Stock Price Index) 標准普爾股價指數
SEC(Federal Securities and Exchange Commission) 聯邦證券與交易委員會
securities 證券，債券
shares （英）股票=（美）stock
shore up 支撐
slash （大幅度）削減（工資等）
slump 暴跌，不景氣
SMI index （蘇黎士市）瑞士股票指數
solvent 有償還能力的
speculate 投機
speculation 投機
speculator 投機者
T-Bill (Treasury Bill) 美國短期國債（每星期發行一次）
T-bond (Treasury Bond) 美國長期國債（期限為20年或30年）
T-note (Treasury Note) 美國中期國債（期限為2年到10年）
Technology-heavy Nasdaq 以技術為主的Nasdaq
Technology-laden Nasdaq 以技術為主的Nasdaq
term 年限
tech-heavy NASDAQ 以技術股票為主的NASDAQ
technology-rich stocks 技術股票
technology-weighted index (NASDAQ) 反映技術股票的指數(NASDAQ)
希望能幫助到你，望採納！！！
❷ MBS(抵押貸款債券)，CDO(組合抵押債券)的英文全稱是什麼
它們的英文全稱分別是：
MBS：Mortgage-Backed Security， 抵押支持債券或者抵押貸款證券化。MBS是最早的資產證券化品種。最早產生於60年代美國。
CDO：(Collateralized Debt Obligation，擔保債務憑證)，資產證券化家族中重要的組成部分。它的標的資產通常是信貸資產或債券。這也就衍生出了它按資產分類的重要的兩個分支：CLO(Collateralised Loan Obligation)和CBO(Collateralised Bond Obligation)。前者指的是信貸資產的證券化，後者指的是市場流通債券的再證券化。但是它們都統稱為CDO。
❸ 國債、企業債 英語怎麼說
國債：national debt, public debt；國庫券：T-bills(在美國，中期國債：Treasury notes；長期國債：Treasury bonds)
企業債
無擔保債券：debentures
次級無擔保債券：subordinated debentures
❹ 幫忙翻譯英文啊
（因為通常翻譯要講語境的，不知道你這是翻譯作業還是單純為了理解這些句子。我只能大概給你解釋下意思。要想翻譯就自己去細究詞吧。況且你連這些主要是哪個領域的條例你都不說，這樣實在增加翻譯難度，我看著很像公司的股份債券說明什麼的。）
1、這個企業所有權屬於股東，但是由董事會管理。
2、
3、資產平衡表可以表明業主在這家公司中的利益
4、這是分給股東的一種利潤分配
5、企業債券
6、這是業主權益的表現，在三種業務中都是相同的（不知道你到底在搞什麼條例）
7、擁有獨立所有權的業主取款之後，表示他的資產和負債（債券）都減少
8、股息申報將會減少業主保留盈餘並創建一個名為應付股利的責任。
9、長期債券在到期的時候如果不取就會進入下一個儲蓄期
10、對所有者的權益與公司的資產負債表及利潤表相關
額……翻譯一遍了，以上是字面翻譯。經過總結，我定義為這是某種債券或股份的發行說明，也可能是某種英文版書籍講解債券內容的章節。
那麼為了讓你理解我以上不太通的字面翻譯，我就再重新按照，債券人、發行公司責任這個角度，給你翻譯下。（如果不是債券是股份就把文中的債券換成股份就可以了。）（我不是經濟專業的，但是自己在看基金證券的中文書，初學者，只能翻出大意）
1、公司由股份持有人所擁有，由董事會管理
2、股份持有人可以根據個人需要，贖回資產（債券或股份，要根據具體事項的文意）
3、資產負債表表明了股份持有人在公司的經濟利益（收益）
4、對於公司股份持有者有分紅
5、表明了公司的負債
6、在三種商業模式（或是經營企業或是企業組織，這個得看具體場景）下，這（大概指的的債券啊股份之類的兌換憑證）股份持有者的權益證明
7、股份持有者（或債券持有者）如果贖回了債券那就代表持有者在公司的資產減少，以及公司的負債減少
8、股息申報將會減少股份持有者因股權而產生的盈利，同時股息申報也意味著公司將會產生名為分紅派息的負債（也就是你會因為納稅而少了部分股份盈利，但還是可以得到分紅的）
9、長期持有的債券在到期後，如果不取就會進入下一輪
10、股份持有者的收益最終是根據公司的收入表和資產負債表來決定的
❺ 債券的一些英文日期問題= =
因為債券是可以在二級市場交易的，交易日可以出現在債券有效期內的任何時候（不止是債券發行日或發放票息的日子），這個日子被稱為settlement date。在計算債券交易的Full price的時候會用到
❻ 債券等價利率(BEY)是什麼意思
這個出處是Bond Equivalent Yield。以下文字摘自法博齊的Bond Markets, Analysis and Strategies.
For a semiannual pay bond, doubling the periodic interest rate or discount rate gives the yield to maturity. However, recall from our discussion of annualizing yields that doubling the periodic interest rate understates the effective annual yield. Despite this, the market convention is to compute the yield to maturity by doubling the periodic interest rate. the yield to maturity computed on the basis of this market convention is called the bond-equivalent yield.
這里我解釋一下：
1、美國國債有很多是半年付息一次的，一年之內要付兩次利息，這和中國不一樣，中國是年付息；
2、計算美國國債的到期收益率，如果10年期，需要做20個現金流貼現，令貼現和等於債券交易價格。這是因為一年付息兩次，這個如果不能理解，建議回去惡補；
3、通過插值、試錯、或者excel的單變數求解，我不管你什麼辦法，你會算出一個貼現率恰好使貼現和等於價格對不。這個貼現率是半年利率，現在需要把這個半年的利率予以年化轉換為年收益率。
OK，現在問題來了，怎麼年化。嚴格的數學方法是計算復利，因為你的利息是可以再投資的，所以年化收益率是（1+r）的平方後減一，這是復利年收益率。這個在英文里叫做有效收益率effective annual yield.
根據法博齊的教材，美國市場傳統上是把這個半年收益率簡單乘以2得到年化收益率。這是所謂的傳統，原文是convention。想想看美國收銀員收六毛你給他一塊一，他會先還給你一毛然後從櫃台里再找4毛錢的美國人吧，有這個傳統不奇怪。這個傳統的用貳去乘的半年收益率之後的結果就是bond equivalent yield！
EAY和BEY是很重要的概念區別，一定要認清。我不知道我這么解釋，夠不夠清楚？
❼ 英文縮寫
管理類
co - 現金訂單
co - 貨源證書
TAP - 技術區規劃
CEO - 首席執行官
CHO - 首席人力資源總監
CIO - 首席信息官
CTO - 首席技術總監
COO - 首席營運總監
CGO - 首席溝通總監
DQII - 國內合格機構投資者
GAAP - 一般公認會計原則
GDP - 國內生產總值
HR - 人力資源
NASDAQ - 納斯達克全國證券交易商自動報價協會(美國)
QFII - 合格境外機構投資者
SOEs - 國有企業
HSI - 恆生指數 (香港)
HKSE - 香港證券交易所
ITIC - 國際信託投資公司(國投公司)
IPO - 初次公開發行；首次公開招股
QDII - 合格本地機構投資者
QIB - 合格機構買家/投資者
PECC - 太平洋經濟合作會議N
AV - 資產凈值MFN - 最惠國待遇
IAS - 國際會計准則
MBO - 管理層收購，管理層買斷交易
CS - 顧客滿意度
CI - 企業識別
CIS - 企業識別系統
EI - 環境識別
SI - 商店識別
DM - 直接行銷
ICBC - 中國工商銀行
CPFR - 合作計劃、預測和補給
mv - 市場價
AD - 廣告
ATM - 自動取款（出納）機
OEM - 原始設備製造商
CTG - 貨幣貿易理事會
EFTA - 歐洲自由貿易聯盟
JCCT - 中美商貿聯委會
NAFTA - 北美自由貿易區
RTA - 區域貿易安排
TBT - 技術性貿易壁壘
A/W - 全水路
B/L - 海運提單，提貨單，提單
T/T - 航程
FAS - 裝運港船邊交貨
A.F. - 預付運費
GNMA - 政府國民抵押貸款協會
ABS - 資產擔保商業證券
CAP - （歐共體）共同農業政策
OTC - 櫃台市場
B.C.C.I. - 國際商業信貸銀行
A/C - 賬戶QA - 質量保證
CSA - 加拿大標准協會
DOJ - 反不正當競爭部門
DSP - 交付服務合夥人
E3 - 電子娛樂展覽會
FTC - 聯邦商業委員會
GDC - 游戲發展商會議
IFWP - 國際白皮書論壇
ISC - 國際籌劃指導委員會
A/C - 往來帳戶
acc. - 承兌
a.g.b - 任何名牌
a/o - 記入．．．．帳內
a.p. - 附加保險
a.r. - 全險
A/S - 售貨清單
MPC - 邊際消費傾向
SOE - 國有企業
MP - 邊際產品
FOB - 離岸價
INV - 發票
NBA - 全國銀行業協會[美]
TI - 美國德州儀器公司
COD - 貨到付款
co.ltd - 有限責任公司
OEM - 原設備製造商
OAP - 退休金
APEX - 預售優惠券
CBD - 預付款
RE - 不動產
SE - 政券交易
TM - 商標
CDO - 首席破壞責任人
V-commerce - 有聲電子商務
EB - 可兌換債券
m-commerce - 手機商務
B.C.C.I. - 國際商業信貸銀行
b.com. - 商業學士
B.S. - 資產負債表
b2b - 企業對企業
b2c - 企業對消費者
GIC - 保證投資回報存款證
ACN - 空運托運單
Adval - 從價計算
呃暫時就這些了。。。
❽ 哪個好心人能幫忙找一篇英文論文關於「可轉換債券」方面的。如果隨有翻譯成中文的就更加謝謝了了
Convertible bonds depends primarily on the performance of the investment and financing of the operating conditions of the issuing company. Of financiers, the convertible bonds can lead to low-cost financing, equity dilution is relatively weak, to improve the capital structure, flexibility and strong performance; For investors, convertible bonds provide both the safety of the outstanding principal and give access to potential stock earnings growth opportunities. Convertible bonds for the use of effective investment and financing activity, we need to scientifically measured convertible bond performance of the investment and financing, investment and financing in order to avoid errors in decision-making.
First, the performance of convertible bond financing analysis
The issuance of convertible bonds by the financing of the performance of earnings per share to reflect. At the operational effectiveness of certain circumstances, the higher the earnings per share, stock value, the more a more shareholder wealth, the better the performance of financing. Analysis in order to facilitate understanding, the following examples.
Example: the original capital of the company FeiDa 9 000 million, 0.3 yuan per share, the original debt capital of 5 000 million, the annual interest rate of 3%, 33% income tax rate. Refinancing is to be 10 1 0 million yuan investment in new projects, the company decided to issue a face value of 1 000 million, interest rate 1.5% (simple interest), 5-year convertible bonds 100,000, Convertible price of 10 Yuan / shares, the conversion period of six month bonds to the maturity of the bonds after the day ended, and an agreement: If the closing price of shares FeiDa 30 consecutive trading days below the 70% Convertible Price, creditors have the right to hold all or part of convertible bonds to 105% of face value (including the current interest) price to sell the company FeiDa; FeiDa shares if the closing price for 30 trading days the price is higher than 130 percent Convertible, FeiDa companies have the right to 105% of face value (including the current interest) will be the price of the Convertible Bonds have not yet bought back. In addition, if the company is issuing shares FeiDa financing, according to the current stock market price of 8 / 1 125 million shares issued; if the general issue of bond financing, to issue a face value of 1 000 million, the interest rate 3% (simple interest), 5 years 100,000 bonds.
FeiDa company in the investment project under the premise of change, set up new projects of interest to achieve an annual pre-tax profit for the EBIT, the various modes of financing under the earnings per share (EPS) were calculated as follows:
Convertible bonds can be converted before: EPS1 = [(EBIT-10 000 × 1.5%) (1-33%) ÷ 9 000] +0.3;
After Convertible Convertible Bonds: EPS2 = [EBIT (1-33%) +0.3 × 9 000] ÷ (1 000 +9 000) (Note: The number of Convertible = 10 000 ÷ 10 = 1 000 million);
Issue of ordinary shares: EPS3 = [EBIT (1-33%) +0.3 × 9 000] ÷ (1 125 +9 000);
General bond issue: EPS4 = [(EBIT-10 000 × 3%) (1-33%) ÷ 9 000] +0.3.
It is clear that investment in new projects no matter how effective are EPS1> EPS4, EPS2> EPS3, that is, if the failure Convertible convertible bonds and convertible bond financing is always better than the performance of bond financing; Convertible convertible bonds, if successful, Convertible bond financing is always superior to the performance of common stock financing.
Order EPS1 = EPS3, the mode of financing can be obtained in two of the non-points: EBIT1 =
-2 680 (million).
Order EPS2 = EPS4, the mode of financing can be obtained in two of the non-points: EBIT2 =- 1 030 (million).
(1) When the return on investment in new projects is very poor, that is, at EBIT <-2 680 million cases, because of new projects FeiDa cause of the decline in the overall effectiveness of the company, stock prices down not up, Convertible bound to fail, then there is EPS3> EPS1> EPS4, convertible bond financing at this time is better than the performance of bond financing in general worse than the common stock financing.
(2) when the new investment projects in poor, that is, although EBIT at more than -2 680 million, but still not enough to promote the exercise of creditors to the case of equity, then there is EPS1> EPS3, EPS1> EPS4, at this time Convertible bond financing is better than the performance of common stock financing and bond financing in general, is the best option.
(3) When the new project a very good investment returns, that is, companies in the Mainland share prices have risen, and the exercise of incentive to creditors to the case of equity, EBIT necessarily much higher than -1 030 million, while there is EPS4> EPS2> EPS3 at this time could be better than the performance of convertible debt financing to facilitate the financing of ordinary shares in the general bond financing bad.
The above analysis results show that the interests of the shareholders, in most cases, the use of convertible bond financing are favorable, the main reasons are:
1. Low-cost financing. Convertible bond interest rates below the general rate bonds and tax credits have the effect. If the Convertible failure, which is equivalent to the company issued bonds with lower interest rates. Of course, the convertible bond financing, low-cost advantage will graally disappear as the Convertible, but compared with the direct offering financing, or saving some of the costs of pre-Convertible.
2. Diluted share capital of the relatively weak role. Diluted share capital of the new shareholders equity refers to the old shareholders equity dilution resulting from the specific performance of the non-operating earnings per share decline, stock prices fell. Although graally Convertible convertible bonds, the equity dilution effect will graally, but the dilution effect has lagged behind, offering direct financing to avoid the rapid expansion of equity shares arising problem down. In addition, higher prices because of Convertible financing a lot of issued shares, the total amount of financing certain circumstances, the Convertible is less than the number of shares the number of direct, to some extent, reced equity dilution effect.
3. To improve the capital structure. The use of bond financing, is bound to improve the company balance sheet, increased financial risk. General Notes to this effect until the maturity of the bonds to repay, and convertible bonds of this effect in most cases are temporary, with the exercise-to-equity swap, the original principal amount of the debt into a permanent capital inputs at the same time rece the liabilities increased by the interests of capital, financial risks decline, the company's capital structure improved.
4. Flexibility. The adoption of common stock and common bond financing, in the scale of financing, financing companies on the issue of time and financial requirements, such as on the law have more stringent controls, such as the previous fund-raising time of less than a year, continue to use these financing methods will be limited. At this point the use of convertible bond financing to avoid the law. In addition, the form of convertible bonds a variety of distribution companies in accordance with the needs of investors and companies choose their own different way of convertible bond financing.
Two, convertible bond investment performance analysis
Convertible bonds of investment performance can be reflected through the investment income. Investment units in the operational effectiveness of the circumstances must, at the same time to obtain higher return on investment, better investment performance. FeiDa is to invest in the above analysis shows the company as an example. To simplify the analysis process, ignores the impact of personal income tax, and assuming that investors in the Convertible Notes after the expiration of the period to the transfer of ownership does not.
1. When issued in good company when the share prices will rise even more than the price Convertible, Convertible are favorable at this time, investors will transfer some or all of the exercise of options. Must be noted that the investors receive shares of Convertible is not the same as premium income when the stock market in the Convertible Convertible prices and bad, because after the Convertible bring the equity share capital increase will lead to dilution effects of stock price declines, thereby share premium will offset some of the proceeds.
Example bid on, set the price for the Convertible at P0, all Convertible Notes may convert the price after the P1, based on the principle of no-arbitrage equilibrium, there is: P1 = (9 000P0 +1 000 × 10) ÷ (9 000 +1 000) = 1 +0.9 P0.
The assumption that investors in convertible bonds before maturity Convertible, then:
A 5-year convertible bonds amounted to earnings: R1 = 1 000 × 1.5% × 5 + (1 +0.9 P0-10) × (1 000 ÷ 10); a general 5-year revenue bond amount: R2 = 1 000 × 3% × 5 = 150 (million).
So that R1 = R2, can be obtained for receipts of non-point: P0 = 10.83 (RMB / share). It is clear that only in the stock market value of more than 10.83 yuan / exercise-to-equity shares, convertible bonds before the investment performance is superior to the general bond investments. If bond investors select a certain time before the expiration of the Convertible, analysis of its investment performance, the need to consider the dividend increase and loss of revenue bonds the difference between the interest income. Therefore, this case of convertible bonds are usually poor investment performance of investment in common stock.
2. When the issue of poor business, the company's share price changes can be difficult to break through the conversion of the Convertible Bond Price, Convertible usually ended in failure, but basically the principal and interest of bonds or guaranteed. If there fell back to the agreed conditions of sale, investors usually buy back the right to exercise.
Example for on, at the first n-based investors to sell in the exercise of the right, then:
N 1 convertible bonds amounted to years of income: R3 = 1 000 × [5% +1.5% × (n-1)]; a general revenue bond amount n years: R4 = 1 000 × 3% × n.
So that R3 = R4, non-point gains obtained: n = 2.33 (year). In other words, if the conditions to the sale of time shorter than 233 years, the convertible bond investment performance is superior to the general bond investment; if the conditions to the sale of time longer than 2.33 years, or even has not been the emergence of the exercise should not Back to the sale of rights, convertible bonds may be poor investment performance bonds in general. Therefore, this case of convertible bond investment performance is usually better than the common stock investment.
3. When the deterioration of operating conditions of the issuing company, which e to insolvency and bankruptcy, the company's shareholder value is zero, to lose everything invested. At this point, the principal amount of convertible bonds and bonds in general, can only get partial reimbursement, and other living in order to repay the secured creditor's rights after the mortgage, bankruptcy pre-interest income is also lower than the general bond. Therefore, this case of convertible bond investment performance is superior to common stock investments in bad bond investments in general.
This shows that investors select the following principles should be based on convertible bonds: ① issued the company's operating performance despite a certain degree of volatility, but more optimistic about the prospects. Such as the issuance of the company's operating performance has been increasing steadily, should be directly invested in stocks; such as the operation of the issuing company are pessimistic about the prospects, should invest in bonds in general. ② convertible bond interest rates and bond interest rates in general should not differ too much, otherwise, too much loss of interest income to pay the high cost of the options. ③ with the terms of a premium to the sale, when the company's share price fell a serious issue, they can rece the loss of investors. ④ the issuing company a higher credit rating, at least "Baa" level and above, because the safety of convertible bonds is lower than the level of protection secured mortgage debt.
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1 如果法律在一家有限公司關閉之前並沒有對售後責任有系統的規定的話，討論一下顧客的潛在風險。
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