摘要:

A tax form distributed by the Internal Revenue Service (IRS) for use by U.S. citizens and resident aliens who earned income from sources in the U.S. Virgin Islands. Form 8689 determines what portio[阅读全文]

摘要:A theory stating that an investment firm that passes all capital gains, interest and dividends on to its customers/shareholders shouldn't be levied at the corporate level like most regular companies.[阅读全文]

摘要:The pension fund for Japanese public sector employees. The GPIF pension fund is the largest in the world, with approximately $1.3 trillion (122 trillion yen) in assets under management as of 2009. The[阅读全文]

摘要:Benefits, other than pension distributions, paid to employees during their retirement years. Most post-retirement benefits include life insurance and medical plans. Although these benefits are mostly [阅读全文]

摘要:A position created by combining call and put options for the purpose of mimicking the payout schedule and characteristics of a futures contract.

A synthetic long futures contract is crea[阅读全文]

摘要:Similar to the predictions of the Hubbert Curve, the Hubbert Peak Theory implies that maximum production from an oil reserve will occur towards the middle of the reserve life cycle.

The theory[阅读全文]

摘要:A public limited company that coordinates the distribution and management of unit trusts amongst countries within the European Union.

|||These funds can be marketed within all countries [阅读全文]

摘要:Post-employment benefits that an employee will begin to receive at the start of retirement. This does not include pension benefits paid to the retired employee. Other post-employment benefits that a r[阅读全文]

摘要:A U.S. federal agency that serves to charter, regulate and supervise the national banks and the federal branches and agencies of foreign banks. The Office of the Comptroller of the Currency (OCC) is h[阅读全文]

摘要:A financial theory stating that the market value of a firm is determined by its earning power and the risk of its underlying assets, and is independent of the way it chooses to finance its investments[阅读全文]

摘要:A theory on how risk-averse investors can construct portfolios to optimize or maximize expected return based on a given level of market risk, emphasizing that risk is an inherent part of higher reward[阅读全文]

摘要:A security code that is typed in by the user of a computer to access accounts or portals. This code is attached to the message or request sent by the user. Message authentication codes (MACs) attached[阅读全文]

摘要:A measure of financial performance that expresses the net amount of cash that is generated for the firm, consisting of expenses, taxes and changes in net working capital and investments.

Calcul[阅读全文]

摘要:The electronic filing system created by the Securities and Exchange Commission for the purpose of increasing efficiency and accessibility to corporate filings. This system is used by all publicly trad[阅读全文]

摘要:英文名称：Efficient Market Hypothesis 中文名称：有效市场理论／有效市场假说一种针对股票市场的理论，认为市场上的股票价格能够直接体现所有影响股票价格的因素。因而，根据市场历史数[阅读全文]

摘要:A theory from managerial accounting that relates to just-in-time (JIT) inventory (where a company only receives goods as they are needed to cut down on inventory costs) and production management. The [阅读全文]

摘要:A statistical theory that states that given a sufficiently large sample size from a population with a finite level of variance, the mean of all samples from the same population will be approximately e[阅读全文]

摘要:The stock exchange headquartered in Athens, Greece.

|||The ATHEX is often referred to as a highly speculative market.



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摘要:An asset pricing model based on the idea that an asset's returns can be predicted using the relationship between that same asset and many common risk factors. Created in 1976 by Stephen Ross, this th[阅读全文]

摘要:

The main financial district of London, and one of the world's major concentrations of business and financial institutions. The City is approximately on[阅读全文]