网站原创corporation 公司
Legal entity formed under the authority of either provincial or federal statues usually formed to make a profit. Liabilities of shareholders (owners) are generally limited to the amount of their investment. The name of a corporation ends with Limited, Ltd, incorporated, Inc, Corporation or Corp.
是指由股东所有的法律实体,可以拥有资产、举借债务、提出诉讼,或成为被告.在英美国家一般指股份有限公司.
corpus 本金
The principal amount of a debt instrument, or the underlying assets in a trust.
债务支付工具或信托中标的资产的本金.
correction 回档,修正
A reversal of the prevailing trend in price movement for a security.
背离最近市场趋势的反转走势.常见的回档是从最近的趋势涨跌33%、50%或66%.
correlation 相关性
A relationship between two variables.
是指衡量两个随机变量之间线性关系的标准. 当相关系数等于1时,两者正相关；当相关系数等于－1时,两者负相关；当相关系数等于0时,两者不相关.
correlation coefficient 相关系数
A statistical measure of the interdependence of two or more random variables.
是指反映两个变量之间线性关系强弱的指标.较常用的如：两个市场走势相关程度的统计指标.
correspondency system 写作技巧银行系统
The system through which loan correspondents originate and administer loans.
写作技巧行产生和管理贷款的系统.
correspondent 写作技巧银行
A bank, brokerage or other financial institution that performs services for other banks, brokerages or other financial institutions, where the latter does not he direct access.
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向银行、经纪公司或其他金融机构提供其无法直接提供之怎么写作的某银行、经纪公司或其他金融机构.
cosigner 共同签署人
An individual other than the borrower who signs a promissory note and thereby assumes equal liability for it. Also called aker.
除借款人外在本票上签名的人,因而负有同等责任.也叫共同签署人.
cost accounting 成本会计
The process of identifying and evaluating production costs. An area of management accounting which deals with the costs of a business in terms of enabling the management to manage the business more effectively.
确定和估计生产成本的过程.
cost basis 成本基准
1. Purchase price, including missions and other expenses, used to determine capital gains and capital losses for tax purposes. 2. The difference between the cash price and the futures price of a given modity.
1. 写价,包括手续费和其他费用,用以决定用于税收的资本利得和资本损失.2. 用于决定税赋的资产成本.3. 给定商品、期货价和差额.
cost of capital 资本成本,机会成本
The opportunity cost of an investment, i.e. the rate of return that a pany would otherwise be able to earn at the same risk level as the investment that has been selected.
一项投资的机会成本.即在同等风险下,不选择此项投资的报酬率.是指企业为筹集和使用资金而付出的代价,包括筹集费用和使用费用.
cost of carry 持有成本
Expenses incurred while a position is being held, for example, interest on securities bought on margin, dividends paid on short positions, and other expenses.
期权合同的写进卖出进行时所发生的费用,如证券交易中保证金（自备款）的利息,空写空卖所产生的费用及其他费用.是指存储成本加上融资购写资产所支付的利息,再减去该资产所得的收益.
cost of debt capital 债务资本成本
The interest rate a pany is paying on all of its debt, such as loans and bonds.
公司支付其所有负债（如贷款和债券）所计的利率.