英语词语中文解释详细注释amount recognized 确认金额The amount of gain reportable and subject to tax.Amsterdam Stock Exchange 阿姆斯特丹证券交易平台成立于17世纪初期，是全球最古老的证券交易平台，上市买卖的证券主如果股票（以不计名居多）、政府债券、抵押债券、及欧洲债券（）等，买卖系统依据零售及批发区别两类，前者为限价委托系统，后者为买卖商与经纪商之间的买卖系统。每一种证券都有一个中间商负责撮合交易，成交后的结算作业由附是该交易平台的结算公司处置。该交易平台发布的指数主要有以20种买卖最活络的股票加权平均计算的阿姆斯特丹欧洲选择权交易平台指数（）、中央统计局（CBS）所有股份指数（Central Bureau of statistics All Share Index）、中央统计局总报酬指数（CBS Total Return Index）、中央统计局债券指数（CBS Bond Index）。analysis剖析分解The examination and evaluation1 of the relevant information to select the best course of action from among various alternatives.analysis of balance of payments statement国际收入支出平衡表剖析借助平衡表逐项剖析国际收入的来源与国际支出的去向，以学会本国国际收入支出运动规律的行为。对国际收入支出平衡表的剖析一般从以下几方面着手：第一是从大体上对一国国际收入支出进行剖析研究。包含：1找出某一时期总的国际收入支出是顺差还是逆差，在此基础上再具体剖析每一项目的差额状况，从而对该国国际收入支出情况有一个总体知道。2纵向剖析。因为一国在某一时期的国际收入支出情况从时间上来讲不是孤立的，而是有其连续性的，因此通过剖析一国不同时期的国际收入支出平衡表，可以找出规律，预测其将来变化趋势。3横向剖析。就是比较一国某一项目同其他国家和区域的差额大小，以此判断一国的角逐优势和劣势。4结合一国的国内经济金融政策剖析。由于一国的国际收入支出情况总是与该国在这一时期或前一时期所采取的对内、对外经济、金融政策与外交政策有关。如一国利率的提升会引起资本内流，从而改变国际收入支出。5结合国际局势剖析。某一国或区域如发生了战争、动乱等事件也会干扰该国的国际收入支出，并在其国际收入支出平衡表中反映出来。analysis of financial statements 财务报表剖析项目评估职员、审计职员等对企业的各项财务报表{包含资产负债表、收益表、财务情况变动表（现金流量表）与各项附表}进行的剖析。剖析的目的在于知道企业的经营情况和财务情况（包含盈利能力、清偿能力和经营水平等）。用的财务指标包含：流动比率、速动比率、应收账款周转率、存货周转率、资产负债率、资本金利率、营业收入利率、本钱成本利率等。analysis of uncertainty2 不确定性剖析项目财务评价中对一些不确定性原因导致的对财务效益影响的剖析，也称为风险剖析。不确定性产生是什么原因主要有：通货膨胀导致的价格变化、工艺变化、设计生产能力或投产期估算错误等。不确定性剖析的办法主要有盈亏平衡剖析和敏锐性剖析两种。analyst3剖析家An employee of a bank, brokerage, advisor4, or mutual5 fund who studies companies and makes buy and sell recommendations, often specializing in a single sector6 or industry. Analysts7 use a wide variety of techniques for researching and making recommendations. The reports and recommendations they publish are often used by traders, mutual fund managers, portfolio8 managers and investors10 in their decision making processes. also called financial analyst or securities analyst.analyze11剖析To study and interpret past, present and projected corporate12, economic and market information in order to make predictions about the future.and interest另加利息债券价格项目，表明应计利息将被加到价格上，即报出价格不包含利息。angel企业资助人An inpidual who provides capital to one or more startup companies. The inpidual is usually affluent13 or has a personal stake in the success of the venture. Such investments are characterized by high levels of risk and a potentially large return on investment. also called angel investor9.angel investor赞助投资人An inpidual who provides capital to one or more startup companies. The inpidual is usually affluent or has a personal stake in the success of the venture. Such investments are characterized by high levels of risk and a potentially large return on investment.Animals 动物证券美国证券商将政府债券的本息分割成多个零息债券的证券，这类证券一般以动物名字命名，比如CATS、TIGER、LIONS等。announcement day宣布日期1.指公司正式向外宣布某些事情，比如经营营业额、派息送股、股份拆细或合并、回收、迁册（moving domicile)、私有化（privatization)等的日期。
2.The date on which a companys directors meet to announce the date and amount of the next pidend14 payment. once the payment has been authorized15, it is called a declared pidend, which is a legal liability. also called announcement date.annual exclusion16年度退还款The maximum amount that a person is allowed to give another person without incurring17 Federal gift tax. The current annual exclusion is $11,000 per year per recipient18. There is no limit on the number of these gifts you can make to different people in a year. To qualify, a gift must be of a present interest, meaning that the recipient can make use of the gift immediately, and the donor19 must not have any control over the asset after it is given.Annual meeting 年会 年度股东大会1.指企业依法每年召开一次的股东大会。召集企业的董事会、高价管理职员及股东，由董事会向全体股东报告过去一年的经营成就，并由股东作成对公司股息分派、董事选任、公司重大经营决策（如公司合并）之决议。
2.The company gathering20, usually held at the end of each fiscal21 year, at which the previous year and the outlook for the future are discussed and directors are elected by common shareholders23. Shortly before each annual meeting, the corporation sends out a document called a proxy24 statement to each shareholder22. The proxy statement contains a list of the business concerns to be addressed at the meeting and a ballot25 for voting on company initiatives and electing the new Board. This proxy ballot authorizes26 someone else at the meeting to vote on investors behalf.annual mortgagor statement年度抵押表A report sent to the mortgagor once a year, detailing the taxes and interest paid during the year as well as the remaining mortgage loan balance.Annual percentage rate 实质年利率1.有的贷款或投资工具计算利息或收益的期间短于一年，将这类不足一年的名目利率或名目收益率换算成以一年为基础的利率或收益率。比如某信用卡借款每年利率为12％，每月计息一次，将名目月利率为1％换算为年利率时，将超越12％名目年利率。
2.Annual Percentage Yield. The rate of return on an investment for a one-year period. For an interest-bearing deposit account, such as a savings27 account, APY is equal to one plus the periodic rate raised to the number of periods in one year. Due to compounding, the APY will be greater than the periodic interest rate multiplied by the number of periods in the year. Annual report年报1.企业每年的营运成就及财务情况的记录报告。年报包含有损益表、资产负债表、现金流量表、会计师报告及公司整体经营情况之说明等书面文件。
2.Audited28 document required by the SEC and sent to a public companys or mutual funds shareholders at the end of each fiscal year, reporting the financial results for the year and commenting on the outlook for the future. The term sometimes refers to the glossy29, colorful brochure and sometimes to Form 10-K, which is sent along with the brochure and contains more detailed30 financial information. All 10-Ks for public companies and mutual funds incorporated in the U.S. are available on the SECs website for free.Annual return 年报酬 年报1.公司每年营业额和财务情况的记录报告。每一个发行股票的公司，每年至少要印发一次年报，包含收益表、资产负债表、董事报告等、审计结果报告等。
2.指投资一年的报酬率，包含该年的利息收入、股利收入及资本损益之总合，扣除佣金、手续费及税金。
3.The increase in value of an investment, expressed as a percentage per year. If the annual return is expressed as annual percentage yield, then the number takes into account the effects of compounding interest. If it is expressed as annual percentage rate, then the annual rate will usually not take into account the effect of compounding interest.annualized年度化1.将利率、收益率、或报酬率等化为以年为衡量单位。比如在不考虑复利状况下，每季报酬率2.5%，则年报酬率为 2.5%4=10%。
2.To extrapolate a value so that it reflects an expected or approximate total for a full year. This rate usually does not reflect the effects of compounding
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