【正文】 rade 大宗交易Blue Chip 藍(lán)籌Board Lot 單位數(shù)量，整份股Board Of Directors 董事會(huì)Bond 債券 Bond Anticipation Note (BAN) 預(yù)期債券票據(jù)Bond Equivalent Yield (BEY) 債券等值收益 Bond Fund 債券基金B(yǎng)ond Option 債券期權(quán)Bond Rating 債券評(píng)級(jí)Bond Swap 債券互換Book Building 需求建檔Book Runner 賬簿管理人Book Value 賬面價(jià)值 Book Value Per Common 每普通股賬面價(jià)值Break Even Point (BEP) 收支平衡點(diǎn) Bridge financing 過渡融資Bridge loan 過渡貸款BroadBased Weighted Average 廣泛基礎(chǔ)加權(quán)平均BroadBase Index 廣泛基礎(chǔ)指數(shù)Bubble 市場(chǎng)泡沫Budget 預(yù)算案BUGS Index 無對(duì)沖黃金股票指數(shù)Bulge Bracket 表現(xiàn)最佳承銷商Bull 樂觀投資者Bull Vertical Spread 看漲的縱向多空套做Bulldog Bond 猛犬債券Bullet Bond 期末一次性償還債券Bullet Loan 期末一次性償還貸款Bullet Repayment 一次性償還Bullet Trade 子彈式交易Bull Market 牛市Bull Spread 看漲的多空套做Burn Rate 資金消耗率Business to Business (B2B) 商業(yè)對(duì)商業(yè)（B2B)Buy 買入Buy And Hold 買入并持有Buying Power 購(gòu)買力Buyout 收購(gòu)Buy Back 回購(gòu) BuyIn 補(bǔ)償買進(jìn)BuySide 買方Buyer39。s Market 買方市場(chǎng)Buying Hedge 買入對(duì)沖CD 存款證CEDEL CEDELCEO 首席行政官CFA 注冊(cè)財(cái)務(wù)分析師CFO 首席財(cái)務(wù)官COGS 已售商品成本COO 首席營(yíng)運(yùn)官CPA 注冊(cè)公共會(huì)計(jì)師CPI 消費(fèi)物價(jià)指數(shù)Calendar Year 日歷年Call 買入期權(quán)Call Date 買回日期Call Loan 短期同業(yè)拆借，通知貸款Call Loan Rate 短期同業(yè)拆借利率，通知貸款利率Call Option 買入期權(quán)Call Premium 買回溢價(jià) Call Warrant 買入認(rèn)股權(quán)證Callable Bond 可買回債券Callable Preferred Stock 可買回優(yōu)先股CAMELS Rating System CAMELS評(píng)級(jí)制度Capital 資本/資本金 Capital Account 資本帳戶Capital Adequacy Ratio (CAR) 資本充足率Capital Appreciation 資本升值Capital Asset 資本資產(chǎn)Capital Asset Pricing Model (CAPM) 資本資產(chǎn)計(jì)價(jià)模型 Capital Base 資本金基礎(chǔ) Capital Budgeting 資本預(yù)算Capital Employed 運(yùn)用資本 Capital Expenditure 資本開支Capital Gain 資本收益Capital Goods 資本財(cái)貨Capital Guarantee Fund 資本保證基金Capital Intensive 資本密集Capital Loss 資本損失Capital Lease 資本化租賃Capital Markets 資本市場(chǎng)Capital Note 資本票據(jù)Capitalism 資本主義Capitalization 總資本，總市值 Capitalize 資本化Capped Option 有上限期權(quán)Captive Fund 專屬基金Carrying Cost Of Inventory 庫(kù)存置存成本Carrying Value 賬面現(xiàn)行價(jià)值Carveout 分拆上市 Cash 現(xiàn)金Cash And Cash Equivalents 現(xiàn)金及現(xiàn)金等價(jià)物Cash Balance Pension Plan 現(xiàn)金余額養(yǎng)老金計(jì)劃Cash Budget 現(xiàn)金預(yù)算Cash Commodity 現(xiàn)貨Cash Conversion Cycle 資金周轉(zhuǎn)周期Cash Dividend 現(xiàn)金股息Cash EPS 現(xiàn)金每股盈利Cash Flow 現(xiàn)金流 Cash Flow After Taxes 稅后現(xiàn)金流Cash Flow Per Share 每股現(xiàn)金流Cash Flow Return on Investment (CFROI) 投資的現(xiàn)金流回報(bào) Cash Investment 現(xiàn)金投資Cash on Cash Return 現(xiàn)金的現(xiàn)金回報(bào)率 Cash Market 現(xiàn)貨市場(chǎng)Cash Price 現(xiàn)金價(jià)格Cash Return on Gross Investment (CROGI) 總投資現(xiàn)金回報(bào)率Catastrophe Bond 災(zāi)難債券Central Bank 中央銀行Certificate 證書Certificate Of Deposit (CD) 存款證Certified Public Accountant 注冊(cè)公共會(huì)計(jì)師Charge Off 出賬、銷賬 Chartered Financial Analyst (CFA) 注冊(cè)財(cái)務(wù)分析師Cherry Picking 選出最有利的（投資等） Chief Executive Officer 首席行政官Chief Financial Officer 首席財(cái)務(wù)官Chief Operating Officer 首席營(yíng)運(yùn)官Chinese Wall 長(zhǎng)城Churning 擠油交易、反復(fù)買賣Class Action 同級(jí)訴訟Classical Economics 古典經(jīng)濟(jì)學(xué)Classified Shares 分級(jí)股票Clawback 追回利益、市場(chǎng)回落 Clean Balance Sheet 低負(fù)債資產(chǎn)負(fù)債表Clean Price 純價(jià)格Clearing 結(jié)算Clearing Fee 結(jié)算費(fèi)用Clearing House 結(jié)算行Close Position 平倉(cāng)ClosedEnd Investment 定額投資Closing 收盤、交易結(jié)束 Closing Bell 收盤鈴Collateral 抵押品Collective Fund 集體基金Commercial 商業(yè)Commercial Bank 商業(yè)銀行Commercial Mortgage Backed Security (CMBS) 商業(yè)抵押作擔(dān)保的證券　Commercial Paper 商業(yè)票據(jù)Commission 傭金Commission House 傭金行Commodity 商品Commodity Futures Trading Commission (CFTC) 商品期貨交易委員會(huì)Competitive Bid 競(jìng)標(biāo)Compound Annual Growth Rate (CAGR) 復(fù)合年均增長(zhǎng)率 Concession 銷售報(bào)酬Concession Agreement 特許協(xié)議Conglomerate 綜合企業(yè)Consumer Confidence Index (CCI) 消費(fèi)者信心指數(shù)Consumer Credit 消費(fèi)信貸Consumer Price Index (CPI) 消費(fèi)物價(jià)指數(shù)Conversion 轉(zhuǎn)換 Conversion Premium 轉(zhuǎn)換溢價(jià)Conversion Price 轉(zhuǎn)換價(jià)格Convertible Bond 可轉(zhuǎn)換債券Convertible Debenture 可轉(zhuǎn)換公司信用債券Convertible Preferred Stock 可轉(zhuǎn)換優(yōu)先股Convertible Subordinated Note 可轉(zhuǎn)換次級(jí)票據(jù)Convertibles 可轉(zhuǎn)換證券Conveyance 地產(chǎn)讓與證書Contingency 偶然事故Corporate Bond 企業(yè)債券Corporate Cannibalism 企業(yè)自我競(jìng)爭(zhēng)Corporate Finance 企業(yè)融資Corporate Governance 企業(yè)治理Corporate Tax 公司稅Corporation 公司、企業(yè)Cost Basis 成本基礎(chǔ)Cost of Capital 資本成本Cost of Equity 股本成本 　 　　 　Cost of Funds 資金成本Cost of Goods Sold (COGS) 已售商品成本Cost Synergy 成本協(xié)同效益Counterparty Risk 交易對(duì)手風(fēng)險(xiǎn)Country Risk 國(guó)家風(fēng)險(xiǎn)Coupon 息票Coupon Bond 有息票債券Covenant 契約Coverage Initiated 納入研究范圍Credit 信貸、信用、貸項(xiàng) Credit Default Swap 信貸違約掉期Credit Derivative 信貸衍生工具Credit Enhancement 加強(qiáng)信貸措施Credit Card 信用卡Credit Cliff 信用懸崖Credit Crunch 緊縮信貸Credit Risk 信貸風(fēng)險(xiǎn)Credit Rating 信用評(píng)級(jí)Credit Spread 信貸息差 Credit Union 信用合作社Creditor 債權(quán)人Critical Mass 關(guān)鍵規(guī)模Cross 交叉交易Cross Default 連帶違約Cross Hedge 交叉對(duì)沖Cross Holding 交叉持股Crossover Fund 交叉基金Crown Corporation 國(guó)家企業(yè)Crown Jewels 頂尖業(yè)務(wù)Crystallization 結(jié)晶交易Cum Dividend 附股息Cumulative Dividend 累積股息Cumulative Voting 累計(jì)投票Curb 交易控制Curb Trading 場(chǎng)外交易Currency 貨幣Currency Forward 貨幣遠(yuǎn)期Currency Futures 貨幣期貨Currency Option 貨幣期權(quán)Currency Overlay 貨幣管理外包Currency Swap 貨幣掉期Current Account 經(jīng)常帳戶Current Assets 流動(dòng)資產(chǎn)Current Liabilities 流動(dòng)負(fù)債Current Maturity 現(xiàn)時(shí)年期Current Price 現(xiàn)時(shí)價(jià)格Current Ratio 流動(dòng)比率Current Yield 現(xiàn)時(shí)收益率Cushion Bond 保收債券CUSIP Number 美國(guó)證券庫(kù)斯普號(hào)碼Custodial Account 保管帳戶 Custodian 保管人Cyclical Industry 周期性行業(yè)Cyclical Stock 周期性股票Cyclical Unemployment 周期性失業(yè)DJIA 道瓊斯工業(yè)平均指數(shù)DJTA 道瓊斯交通平均指數(shù) DJUA 道瓊斯公用事業(yè)平均指數(shù)Data Mining 數(shù)據(jù)探索Days Payable Outstanding (DPO) 應(yīng)付賬款天數(shù) Days Sales Outstanding (DSO) 應(yīng)收賬款天數(shù) Debenture 公司債券Debit 借項(xiàng)、借方Debt 債務(wù)Debt Equity Ratio 債務(wù)股本比 Debt Equity Swap 債換股交易Debt Financing 債務(wù)融資Debt Ratio 負(fù)債比率Debt Restructuring 債務(wù)重組Debt Security 債務(wù)證券Debt Service 還本付息Debt Service Coverage Ratio 債務(wù)償付比率 Debtor 債務(wù)人Debt Overhang 債務(wù)積壓Declaration Date 股息宣告日Deep Discount Bond 高折扣債券 Default 違約，未能履行合約 Default Risk 違約風(fēng)險(xiǎn)Defeasance 宣告（合約）無效、廢止契約Defensive Buy 防御性投資Defensive Investment Strategy 防御性投資策略Deferred Account 遞延帳戶Deferred Annuity 遞延年金Deferred Ine Tax 遞延所得稅Deferred Interest Bond 遞延利息債券Deferred Revenue 遞延收入Defined Benefit Pension Plan 養(yǎng)老金固定收益計(jì)劃Defined Contribution Plan 養(yǎng)老金固定繳款計(jì)劃Deflation 通貨萎縮Deleverage 減債Delinquent 拖欠債務(wù)Delisting 摘牌、停止上市Delivery 交割、交貨Delivery Date 交割日期 Delivery Instrument 交割文件Delivery Month 交割月份Delivery Price 交割價(jià)格Delivery Versus Payment 付款交割Demand 需求Demand Deposit 活期存款Demand Note 即期票據(jù)Demerger 分拆Demutualization 公司化、非共同化Denomination 票面金額Dependency Ratio 瞻養(yǎng)比率Dependent 受扶養(yǎng)人士Deposit 存款、按金 Depository Receipt 存托憑證Depository Trust and Clearing Corporation (DTCC) 存托及結(jié)算機(jī)構(gòu)Depository Trust Company (DTC) 存托公司Depreciated Cost 折余成本、已折舊成本Depreciation