网站原创current price 现时
The “real time” price of a security trading on an exchange.
是指当前现货市场上标的资产的.也可称为即期(spot price)或(cash price).
current rate 当日汇率
Current assets divided by current liabilities. An indication of a pany's ability to meet short-term debt obligations, the higher the ratio, the more liquid the pany is.
是指银行挂牌写卖外汇的公告汇率,包括写入汇率与卖出汇率.
current ratio 流动比率
Current assets divided by current liabilities. An indication of a pany's ability to meet short-term debt obligations, the higher the ratio, the more liquid the pany is.
等于流动资产除以流动负债,是公司短期偿债能力的指标,比率越高,公司的流动性越强.同working capital ratio.
current value account 现价法
Value of an asset at the present time as pared with the asset's historical cost.
是指不以资产的历史,而是根据当前市价来衡量资产价值的会计方法.
current yield 现时收益率
The annual rate of return on an investment, expressed as a percentage. Also called yield.
投资的年收益率.以百分比表示,也叫收益率.是指证券的年利息或股息除以证券当前市场的比率.
current/noncurrent method 本期/非本期法
The translation of all of a foreign subsidiary's current assets and liabilities into home currency at the current exchange rate while noncurrent assets and liabilities are translated at the historical exchange rate, that is, the rate in effect at the time the asset was acquired or the liability incurred.
是指在货币换算中,采用流动资产和流动负债以本期汇率换算,而其他资产和负债以历史汇率(即获得资产或者形成负债时的汇率)换算的方法.
cushion 缓冲
A characteristic of some callable bonds in which the bonds may not be called for a specified initial period, usually two to three years. Also called call protection.
是一些可收回债券的特征,即这些债券在一个特定的初始时期内不要求被赎回,多为二或三年.也叫赎回保护期.
cushion bond 保券
High-coupon bonds that sell at only at a moderate premium because they are callable at a price below that at which a parable noncallable bond would sell. Cushion bonds offer considerable downside protection in a falling market.
是指在溢价出售可赎回债券时,可支付比目前市场利率还高的息票利率的债券.该债券在利率上升时,其跌幅较一般债券少；在利率下跌时,其涨幅较一般债券少,因此在利率频繁波动时期,这类债券通常能保持相对稳定,也适合那些追求高债息收入的投资人.
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CUSIP number 美国证券库斯普
A nine-character number that uniquely identifies a particular security. CUSIP is an acronym for the Committee on Uniform Securities and Identification Procedures, the standards body which created and maintains the classification system. Foreign securities he a similar number, called the CINS number.
辨认所有美国股票及注册债券的编号,CUSIP系统由美国统一证券辨认委员会(Committee On Uniform Securities Identification Procedures (CUSIP))管理.
custodial account 监管账户
An account which is created for the benefit of a minor, usually at a bank, mutual fund, or brokerage, with an adult as the custodian.
为未成年人利益开立的账户,通常开立在银行,共同基金,或经纪公司,由一个成年人担任临护人.
custodian 托管机构
An agent, bank, trust pany, or other anization which holds and safeguards an individual's, mutual fund's, or investment pany's assets for them.
是指一个机构,银行、信托公司或其他组织,它持有个人或共同基金或投资公司的资产并保持资产安全.
customary arrangement 惯常规程
A procedure normally followed in a business situation, and which may carry as much moral and legal right and obligation as an agreed-upon procedure.
企业通常情况下遵守的规程,与一个约定规程一样,它规定了道义上的和法律上的权利和义务.