金融英語交易日更新-資料下載頁
2025-04-04 01:55本頁面
【正文】 par exceeds its market price. Also called discount. 是指債券售價低于其面值的那部分差額。bond equivalent yield [分] 債券等值收益率 A restating of the yield on a debt instrument in terms of semiannual interest, in order to facilitate direct parison to an interestbearing coupon security. 計算每半年、每季度、每月支付利息的折讓債券的年度收益率。面值1000元的定息證券的計算方法如下：購買價格/1000購買價格。是指以年百分率方法計算為基礎(chǔ)，將折扣發(fā)行的無息短期債券收益率轉(zhuǎn)換成半年期附息債券的收益率。其適用于貼水債券的收益計算。例如，180天期國庫券，面值10000元，以9750元出售，則債券等值收益率為：(10000－9750)／9750365／180＝%。bond fund [證] 債券基金 A mutual fund which invests in bonds, typically with the objective of providing stable ine with minimal capital risk. Also called debtholder. 以穩(wěn)定收入及風(fēng)險最小化為投資目標(biāo)的共同基金，主要投資有收入的金融工具，包括企業(yè)、政府或市政債券。投資于各種債券的基金，其投資收益較為穩(wěn)定，利息比銀行儲蓄高。bond indenture [銀] 債權(quán)契約 A written agreement between the issuer of a bond and his/her bondholders, usually specifying interest rate, maturity date, convertibility, and other terms. Also called indenture. 指一張明確記載債券持有人與發(fā)行公司雙方所擁有的權(quán)利和義務(wù)的法律文件。由發(fā)行人和債券所有人達成的，通常標(biāo)明利率、到期日、可兌換性和其他項目的書面協(xié)議，也叫契約。 備注： [保]代表保險，[房]代表房地產(chǎn)，[會]代表會計，[分]代表注冊財務(wù)分析師，[銀]代表銀行，[證]代表證券。bond market [證] 債券市場 The market for all types of bonds, whether on an exchange or overthecounter. 是指各種買賣政府或公司債券的交易市場。 bond option [分] 債券期權(quán) A conventional unit of measure for bond prices set at $1 and equivalent to 1% of the $100 face value of the bond. A price of 80 means that the bond is selling at 80% of its face or par value. 是指標(biāo)的資產(chǎn)為債券的期權(quán)。 bond power [分] 債券授權(quán)書 A form used in the transfer of registered bonds from one owner to a different owner. 是指用債券抵押借款時，借款人將債券授權(quán)轉(zhuǎn)讓的表格文件。bond premium [分] 債券溢價 The market price of a bond is higher than its face value. 是指債券售價超過其面值的那部分差額。 bond rating [證] 債券評級 A measure of the quality and safety of a bond, based on the issuer39。s financial condition. 是指按照其發(fā)行債券機構(gòu)的信用和發(fā)生違約的可能性來評定等級的制度，其級別從AAA到D級。 備注： [保]代表保險，[房]代表房地產(chǎn)，[會]代表會計，[分]代表注冊財務(wù)分析師，[銀]代表銀行，[證]代表證券。bond swap [證] 債券互換 The simultaneous sale of one bond issue and the purchase of another, to stretch out maturities or for tax reasons. 是指利用兩種債券頭寸的差異，同時賣出某一種債券而又買入另一種債券的操作方式。是一種主動性債券組合管理戰(zhàn)略。根據(jù)互換原因不同，可分為三種：一是替代互換；二是利率預(yù)期互換；三是市場間價差互換。 bonds [分] 公債 A longterm debt security with a stated interest rate and fixed due dates, issued by a corporation or a government, when interest and principal must be paid. There are many variations. 是bond 的復(fù)數(shù)形式，專指由政府發(fā)行的不記名債券。 book n. [會] 帳冊，帳簿 A chronological record of a specialist39。s inventory of securities and orders that other exchange members have placed with the specialist. Also called specialist39。s book. 是指會計賬簿的總稱，包括分類賬、總賬和其他賬。 book building [銀] 需求建檔 The process by which the offer price of an IPO is based on actual demand from institutional investors. 根據(jù)機構(gòu)投資者對首次公開上市的實際需求制定發(fā)行價格的過程 book entry securities [分] 記帳證券 Security issued not as a certificate but simply as an entry in a bank account. 是指記錄在客戶賬戶中的不記名債券。 備注： [保]代表保險，[房]代表房地產(chǎn)，[會]代表會計，[分]代表注冊財務(wù)分析師，[銀]代表銀行，[證]代表證券。10 / 10
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