Acronym-缩写
Efficient Market Hypothesis - EMH
[概述]英文名称：EfficientMarketHypothesis中文名称：有效市场理论／有效市场假说一种针对股票市场的理论，认为市场上的股票价格能够直接体现所有影响股票价格的因素。因而，根据市场历史数据来预测股票未来走势的技术分析是没有意义的。...[查看详细]
[查看次数]647
Beginning Inventory - BI
[概述]英文名称：BeginningInventory中文名称：期初库存指一个会计期间内，期初可供使用或出售的商品、物资或原料等存货的价值，在数量上等同于上期的期末存货，通常反映在损益表中，是计算当期销售成本的依据。Thebookvalueofgo...[查看详细]
[查看次数]633
Activity Based Management - ABM
[概述]英文名称：ActivityBasedManagement中文名称：以活动为基础的管理指用以活动为基础的成本计算制度改善企业的运营，指导企业有效地执行能创造价值的活动，消除和精简不能创造价值的活动，从而达到提高效率和效益的目的。Usingan...[查看详细]
[查看次数]653
Average Annual Growth Rate - AAGR
[概述]英文名称：AverageAnnualGrowthRate中文名称：平均年度增长率平均每年增长的幅度。Theaverageincreaseinthevalueofanindividualinvestmentorportfoliooverthe...[查看详细]
[查看次数]657
Accounts Receivable - AR
[概述]英文名称：AR应收账款是指企业在生产经营过程中因销售商品或提供劳务而应向购货单位或接受劳务单位收取的款项。Moneyowedbycustomers(individualsorcorporations)toanotherentityinexc...[查看详细]
[查看次数]628
Alternative Minimum Tax - AMT
[概述]替代最小赋税替代最小赋税税法条款确保个人和公司会付一些所得税，不管他们有多少扣抵或信用额度。在AMT之下，特定的金钱通常不得被视为应扣税的所得，例如通常为可抵税所得的总合，或者是免税债券的所得，都会被视为是缴税的。替代性最低税是基于防止高收...[查看详细]
[查看次数]650
Stock Keeping Unit - SKU
[概述]SKU管理（StockKeepingUnit，单品项管理）什么是SKU管理 在连锁零售门店中有时称单品为一个SKU（中文译为最小存货单位，英文全称为StockKeepingUnit,简称SKU，定义为保存库存控制的最小可用单位，例如纺织品...[查看详细]
[查看次数]677
Simple Moving Average - SMA
[概述]Asimple,orarithmetic,movingaveragethatiscalculatedbyaddingtheclosingpriceofthesecurityforanumberoftimeperiodsandthendivi...[查看详细]
[查看次数]692
Simplified Employee Pension - SEP (Simplified Employee Pension IRA)
[概述]Aretirementplanthatanemployerorself-employedindividualscanestablish.Theemployerisallowedataxdeductionforcontributionsmad...[查看详细]
[查看次数]641
Short-Term Investment Fund - STIF
[概述]Atypeoffundthatinvestsinshort-terminvestmentsofhighqualityandlowrisk.Thegoalofthistypeoffundistoprotectcapitalwithlow-ri...[查看详细]
[查看次数]652
Shareholder Value Added - SVA
[概述]Avalue-basedperformancemeasureofacompany'sworthtoshareholders.Thebasiccalculationisnetoperatingprofitaftertax(NOPAT)minu...[查看详细]
[查看次数]654
Shared-Appreciation Mortgage - SAM
[概述]Aspecialkindofmortgagethatallowsthepurchasertopayagivenamountoftheloanbalancetothelenderbypassingalongaportionofthegaini...[查看详细]
[查看次数]655
Share Of Wallet - SOW
[概述]Amarketingtermreferringtotheamountofthecustomer'stotalspendingthatabusinesscapturesintheproductsandservicesthatitoffers....[查看详细]
[查看次数]777
Shadow Open Market Committee - SOMC
[概述]Acommitteecreatedbytwouniversityprofessors,fromRochesterandCarnegieMellon,intheearly1970's.Thecommitteespurposeistoevalu...[查看详细]
[查看次数]655
Selling, General & Administrative Expense - SG&A
[概述]Reportedontheincomestatement,itisthesumofalldirectandindirectsellingexpensesandallgeneralandadministrativeexpensesofacom...[查看详细]
[查看次数]662
Self Employed Contributions Act Tax - SECA Tax
[概述]Aformoftaxesthatself-employedbusinessownersmustpaybasedontheirnetearningsfromself-employment.SelfEmployedContributionsAc...[查看详细]
[查看次数]684
Security Market Line - SML
[概述]Alinethatgraphsthesystematic,ormarket,riskversusreturnofthewholemarketatacertaintimeandshowsallriskymarketablesecurities...[查看详细]
[查看次数]660
Securities Transfer Association Medallion Program - STAMP
[概述]Averificationsystemusedbymanydifferentinstitutionstoauthorizeandguaranteetheindividualsignaturesappliedtosecuritiesrequi...[查看详细]
[查看次数]704
Singapore Interbank Offered Rate - SIBOR
[概述]TheinterestrateatwhichbankslocatedinAsiantimezonescanborrowfundsfromotherbankslocatedintheregion.InAsia,theSIBORisusedmo...[查看详细]
[查看次数]657
Single Euro Payment Area - SEPA
[概述]Asystemthatisdesignedtocreatefinancialefficiencyforcountriesusingtheeurobyprovidingaunifiedsysteminwhichtoperformfinanci...[查看详细]
[查看次数]652