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A tax imposed by the federal government upon companies with retained earnings deemed to be unreasonable and in excess of what is considered ordinary.
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An accounting term referring to the balance sheet item that accounts for dividends that have been declared but not yet paid to shareholders. Accrued dividends are booked as a liability[阅读全文]
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A short-term liquidity measure used to quantify the rate at which a company pays off its suppliers. Accounts payable turnover ratio is calculated by taking the total purchases made fro[阅读全文]
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A type of trading in which a trader accommodates another by entering into a non-competitive purchase or sale order. An accommodation trade is often executed when two traders are partic[阅读全文]
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A clause included in certain debt securities and swap agreements stating that the immediate collection of payment and termination of contract will take place should any number of claus[阅读全文]
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A specific method by which corporations can repurchase outstanding shares of their stock. The accelerated share repurchase (ASR) is usually accomplished by the corporation purchasing s[阅读全文]
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A rule that stipulates the order of payment - creditors before shareholders - in the event of liquidation. The absolute priority rule is used in bankruptcies to decide what portion of [阅读全文]
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An order to buy or sell at a price set higher than the current market price of the security. Examples of above the market orders include: a limit order to sell, a stop order to buy, or[阅读全文]
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A term used to describe the returns generated by a given security or portfolio over a period of time that is different from the expected rate of return. The expected rate of return is [阅读全文]
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Shares in mainland China-based companies that trade on Chinese stock exchanges such as the Shanghai Stock Exchange and the Shenzhen Stock Exchange. A-shares are generally only availabl[阅读全文]
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The lowest and highest prices at which a stock has traded in the previous 52 weeks. The 52-week range is provided in a stock's quote summary along with information such as tod[阅读全文]
摘要: 52周高点/低点The highest and lowest price at which a stock has traded in the past 12 months, or 52 weeks.[阅读全文]
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A trading practice where an investor should not concentrate more than 2% of available capital on a single trade. To follow the 2% rule an investor first calculates 2% of the av[阅读全文]
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Any stock listed on an equity exchange after April 26, 1979. This classification allowed members of exchanges to trade these stocks off the board (not at the exchange). The classificat[阅读全文]
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A strategy that uses financial leverage by shorting poor performing stocks and purchasing shares that are expected to have high returns. A 130-30 ratio implies shorting stocks up to 30[阅读全文]
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An investment strategy for an individual portfolio or pooled funds vehicle such as a mutual fund. Only equity securities are considered for investment, whether they be listed stocks, o[阅读全文]
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A comprehensive summary report of a company's performance that must be submitted annually to the Securities and Exchange Commission. Typically, the 10-K contains much more detail than[阅读全文]
摘要: 债务重组(Debt restructuring) 债务重组的定义 债务重组，又称债务重整，是指债权人按照其与债务人达成的协议或法院的裁决同意债务人修改债务条件的事项。也就是说，只要修改了原定债务偿还条件的[阅读全文]
摘要: 什么是宏观经济学？ 宏观经济学（*macro-economic） 宏观经济学又称总体经济学、大经济学。是微观经济学的对称。宏观经济学是现代经济学的一个分支。宏观经济学以整个国民经济为考察对象，研究经济中各有关总[阅读全文]
摘要: 内容 会计准则美国两位著名会计学家利特尔顿和佩顿在1940年曾指出，会计准则是检验实务的标准和改良未来实务的指南，它是有序、系统、内在一致的，应能与可观察的客观事物相吻合。其次，会计准则旨在促使企业提供相[阅读全文]