英語(yǔ)詞匯 中文釋義 詳細(xì)注解
active participant 積極參與者 An individual who participates in a retirement plan sponsored either by his/her employer or, if self-employed, by himself or herself. A person would be considered an active participant if his/her account balance in the retirement plan has received any contributions at all in a given year.
active portfolio 積極型資產(chǎn)組合 在特雷納-布萊克模型中，由分析得出阿爾法值為非零的股票混合成的資產(chǎn)組合，這種資產(chǎn)組合最終會(huì)與消極的市場(chǎng)指數(shù)資產(chǎn)相混合。
active ratios 活動(dòng)比率 各種財(cái)務(wù)比率中的一種，用來(lái)衡量企業(yè)運(yùn)用其資源的有效程度，包括銷售額同各種資產(chǎn)賬戶中投資的比較，如存貨周轉(zhuǎn)率、流動(dòng)資本周轉(zhuǎn)率、資產(chǎn)周轉(zhuǎn)率、平均收款期、固有資本周轉(zhuǎn)率和總資本周轉(zhuǎn)率等。
active securities 活躍證券 具有持續(xù)市場(chǎng)（continuous market)、掛牌向公眾出售、交易頻繁、買賣差價(jià)較低的證券。活躍證券如果是股票，則稱為活躍股票（active stock).
active stock/securities 活躍股票 指具有持續(xù)市場(chǎng)、買賣方便、交易量大的股票。
active tranche (國(guó)際貨幣基金貸款劃分的)活躍部分 A CMO tranche that is currently paying principal payments to investors.
Activity 活動(dòng)性比率 1.衡量公司各個(gè)賬戶轉(zhuǎn)換成現(xiàn)金或銷貨的速度。例如存貨周轉(zhuǎn)率（inventory turnover）、固定資產(chǎn)周轉(zhuǎn)率（fixed asset turnover）等，衡量公司存貨及固定資產(chǎn)管理效能的財(cái)務(wù)比率。
2.The volume of a stock or exchange over a given period of time.
activity charge 賬戶手續(xù)費(fèi) 國(guó)外一些銀行對(duì)活期存款不計(jì)利息，而且要求存款人在賬戶中保留最低的平均余額，以便銀行使用其利息補(bǔ)償處理該賬戶各項(xiàng)業(yè)務(wù)的費(fèi)用，因而銀行在處理這些業(yè)務(wù)，如進(jìn)行支票結(jié)算時(shí)，向存戶收取手續(xù)費(fèi)。
activity price 實(shí)際交易價(jià)格 指在證券交易所中由證券經(jīng)紀(jì)人買賣證券成交的價(jià)格。
actual 實(shí)際天數(shù)法 根據(jù)實(shí)際經(jīng)過(guò)的天數(shù)來(lái)計(jì)算天數(shù)的方法。比如，閏年應(yīng)計(jì)為366天，而不是365天。
actual cash value 實(shí)際現(xiàn)金價(jià)值 修復(fù)或重置受損壞的保險(xiǎn)財(cái)產(chǎn)所需的金額，通常按重置成本減去財(cái)產(chǎn)的折舊、損耗、過(guò)時(shí)折算來(lái)計(jì)算，但其他因素也往往影響實(shí)際現(xiàn)金價(jià)值。
actual loss 實(shí)際損失 在保險(xiǎn)業(yè)務(wù)中，指確實(shí)發(fā)生的損失，而不是根據(jù)推算或賬面反映的損失。
actual market 現(xiàn)金交易市場(chǎng) A market in which commodities, such as grain, gold, crude oil, or RAM chips, are bought and sold for cash and delivered immediately. also called cash market or spot market.
actual price 實(shí)價(jià) 指證券商同意購(gòu)進(jìn)或出售的價(jià)格。
actual price money 實(shí)價(jià)貨幣 足值貨幣 面值同實(shí)際價(jià)值相符的貨幣。金屬本位制下的本位貨幣，其面值與所含的金屬價(jià)值完全一致。實(shí)價(jià)貨幣可以作為價(jià)值儲(chǔ)藏的手段，自發(fā)調(diào)節(jié)貨幣流通，使流通中的貨幣量適應(yīng)流通的需要。
actual rate 實(shí)際匯率 名義匯率的對(duì)稱，由貨幣實(shí)際代表的價(jià)值量所決定的匯率。
Actuals 實(shí)貨 現(xiàn)貨 1.指實(shí)際的商品。如黃金、農(nóng)牧產(chǎn)品、原油等，實(shí)貨交易合約到期時(shí)，買方實(shí)際取得這些商品，金融市場(chǎng)上許多交易標(biāo)的商品，到期時(shí)僅以現(xiàn)金收受而不以實(shí)際商品交割，如股價(jià)指數(shù)期貨即為一例。
2.An actual physical commodity which is delivered at the completion of a contract, as opposed to a futures contract on that commodity. A futures contract will specify the number of units of the cash commodity that must be delivered, and also the specific features of the cash commodity. also called cash commodity.
actuarial assumption 現(xiàn)實(shí)的假設(shè) In the case of retirement plans, an estimate made for the purposes of calculating benefits. Possible variables include life expectancy, return on investments, interest rates, and compensation. By calculating the possible payout of benefits, the actuary can determine what premium to charge and what amount the insurance company should set aside as readily available cash or liquid securities.
actuarial equivalent 精算等值 The condition in which two or more payment streams have the same present value based on the appropriate actuarial assumptions.
actuarial evaluation 精算估值 A life-expectancy calculation by a professional actuary.
active participant 積極參與者 An individual who participates in a retirement plan sponsored either by his/her employer or, if self-employed, by himself or herself. A person would be considered an active participant if his/her account balance in the retirement plan has received any contributions at all in a given year.
active portfolio 積極型資產(chǎn)組合 在特雷納-布萊克模型中，由分析得出阿爾法值為非零的股票混合成的資產(chǎn)組合，這種資產(chǎn)組合最終會(huì)與消極的市場(chǎng)指數(shù)資產(chǎn)相混合。
active ratios 活動(dòng)比率 各種財(cái)務(wù)比率中的一種，用來(lái)衡量企業(yè)運(yùn)用其資源的有效程度，包括銷售額同各種資產(chǎn)賬戶中投資的比較，如存貨周轉(zhuǎn)率、流動(dòng)資本周轉(zhuǎn)率、資產(chǎn)周轉(zhuǎn)率、平均收款期、固有資本周轉(zhuǎn)率和總資本周轉(zhuǎn)率等。
active securities 活躍證券 具有持續(xù)市場(chǎng)（continuous market)、掛牌向公眾出售、交易頻繁、買賣差價(jià)較低的證券。活躍證券如果是股票，則稱為活躍股票（active stock).
active stock/securities 活躍股票 指具有持續(xù)市場(chǎng)、買賣方便、交易量大的股票。
active tranche (國(guó)際貨幣基金貸款劃分的)活躍部分 A CMO tranche that is currently paying principal payments to investors.
Activity 活動(dòng)性比率 1.衡量公司各個(gè)賬戶轉(zhuǎn)換成現(xiàn)金或銷貨的速度。例如存貨周轉(zhuǎn)率（inventory turnover）、固定資產(chǎn)周轉(zhuǎn)率（fixed asset turnover）等，衡量公司存貨及固定資產(chǎn)管理效能的財(cái)務(wù)比率。
2.The volume of a stock or exchange over a given period of time.
activity charge 賬戶手續(xù)費(fèi) 國(guó)外一些銀行對(duì)活期存款不計(jì)利息，而且要求存款人在賬戶中保留最低的平均余額，以便銀行使用其利息補(bǔ)償處理該賬戶各項(xiàng)業(yè)務(wù)的費(fèi)用，因而銀行在處理這些業(yè)務(wù)，如進(jìn)行支票結(jié)算時(shí)，向存戶收取手續(xù)費(fèi)。
activity price 實(shí)際交易價(jià)格 指在證券交易所中由證券經(jīng)紀(jì)人買賣證券成交的價(jià)格。
actual 實(shí)際天數(shù)法 根據(jù)實(shí)際經(jīng)過(guò)的天數(shù)來(lái)計(jì)算天數(shù)的方法。比如，閏年應(yīng)計(jì)為366天，而不是365天。
actual cash value 實(shí)際現(xiàn)金價(jià)值 修復(fù)或重置受損壞的保險(xiǎn)財(cái)產(chǎn)所需的金額，通常按重置成本減去財(cái)產(chǎn)的折舊、損耗、過(guò)時(shí)折算來(lái)計(jì)算，但其他因素也往往影響實(shí)際現(xiàn)金價(jià)值。
actual loss 實(shí)際損失 在保險(xiǎn)業(yè)務(wù)中，指確實(shí)發(fā)生的損失，而不是根據(jù)推算或賬面反映的損失。
actual market 現(xiàn)金交易市場(chǎng) A market in which commodities, such as grain, gold, crude oil, or RAM chips, are bought and sold for cash and delivered immediately. also called cash market or spot market.
actual price 實(shí)價(jià) 指證券商同意購(gòu)進(jìn)或出售的價(jià)格。
actual price money 實(shí)價(jià)貨幣 足值貨幣 面值同實(shí)際價(jià)值相符的貨幣。金屬本位制下的本位貨幣，其面值與所含的金屬價(jià)值完全一致。實(shí)價(jià)貨幣可以作為價(jià)值儲(chǔ)藏的手段，自發(fā)調(diào)節(jié)貨幣流通，使流通中的貨幣量適應(yīng)流通的需要。
actual rate 實(shí)際匯率 名義匯率的對(duì)稱，由貨幣實(shí)際代表的價(jià)值量所決定的匯率。
Actuals 實(shí)貨 現(xiàn)貨 1.指實(shí)際的商品。如黃金、農(nóng)牧產(chǎn)品、原油等，實(shí)貨交易合約到期時(shí)，買方實(shí)際取得這些商品，金融市場(chǎng)上許多交易標(biāo)的商品，到期時(shí)僅以現(xiàn)金收受而不以實(shí)際商品交割，如股價(jià)指數(shù)期貨即為一例。
2.An actual physical commodity which is delivered at the completion of a contract, as opposed to a futures contract on that commodity. A futures contract will specify the number of units of the cash commodity that must be delivered, and also the specific features of the cash commodity. also called cash commodity.
actuarial assumption 現(xiàn)實(shí)的假設(shè) In the case of retirement plans, an estimate made for the purposes of calculating benefits. Possible variables include life expectancy, return on investments, interest rates, and compensation. By calculating the possible payout of benefits, the actuary can determine what premium to charge and what amount the insurance company should set aside as readily available cash or liquid securities.
actuarial equivalent 精算等值 The condition in which two or more payment streams have the same present value based on the appropriate actuarial assumptions.
actuarial evaluation 精算估值 A life-expectancy calculation by a professional actuary.