【正文】 g交叉銷售cumulative preference share積累優(yōu)先股current assets 流動(dòng)資產(chǎn)current assets ratio流動(dòng)資產(chǎn)比率=流動(dòng)資產(chǎn)/流動(dòng)負(fù)債current cost accounting現(xiàn)行成本會(huì)計(jì)current liabilities流動(dòng)負(fù)債custodian bank托管銀行customer aquisition cost客戶購置成本customer relationship managementCRM 客戶關(guān)系管理cyclical周期性（相對(duì)防御性、反周期性）cyclically adjusted PE ratioCAPE經(jīng)周期性調(diào)整市盈率dark fibre暗纖dark pool黑池交易data revenues數(shù)據(jù)業(yè)務(wù)收入day trading日內(nèi)交易dead cat bounce死貓式反彈debenture公司債券，無擔(dān)保債券debt asset ratio資產(chǎn)負(fù)債率debt covenant, banking covenant債務(wù)契約debt service cover ratio債務(wù)償付比率debt/equity ration債務(wù)股本比debtor days預(yù)收賬款天數(shù)deequitization去股權(quán)化defensive patent防御性專利deferred ine遞延收益deferred shares延遲派息股deferred tax延遞稅項(xiàng)delivery交割delivery vs. paymentDVP 貨銀對(duì)付制度deltaDelta=期權(quán)價(jià)格變化/期貨價(jià)格變化delta hedgingdelta對(duì)沖dematerialized securities無紙化證券demerger分拆diluted EPS攤薄每股收益direct cost直接成本disclosure披露discount broker/execution only折扣經(jīng)紀(jì)人discounted cash flow貼現(xiàn)現(xiàn)金流discrete time finance models離散時(shí)間金融模型discretionary broking全權(quán)委托經(jīng)紀(jì)diseconomies of scale規(guī)模不經(jīng)濟(jì)disruptive technology顛覆性技術(shù)distributable reserve可分配儲(chǔ)備金diversifiable risk可分散風(fēng)險(xiǎn)dividend discount model股息貼現(xiàn)模型dividend irrelevance theory紅利無關(guān)理論dividend reinvestment plan股息再投資計(jì)劃dividend yield ratio股息率Dogs of the Dow狗股理論double entry復(fù)式記賬法dow jones industrial averagesDJIA道瓊斯工業(yè)平均指數(shù)drug pipeline新藥開發(fā)項(xiàng)目?jī)?chǔ)備dry natural gas干燥天然氣，成品天然氣dual listing兩地上市due diligence財(cái)務(wù)盡職調(diào)查duopoly雙寡頭壟斷 Dutch disease荷蘭病dynamic hedge動(dòng)態(tài)對(duì)沖dynamic provisioning動(dòng)態(tài)準(zhǔn)備金earnings accretive（收購）業(yè)績(jī)?cè)龊馿arnings before interest and tax EBIT息稅前利潤(rùn)earnings dilutive（收購）業(yè)績(jī)攤薄earnings yield收益率EBITDA息稅折舊及攤銷前利潤(rùn)EBITDA margin息稅折舊攤銷前利潤(rùn)率econometrics計(jì)量經(jīng)濟(jì)學(xué)economic added valueEVA經(jīng)濟(jì)附加值effective gearing有效杠桿率efficient frontier有效前沿efficient market hypothesis有效市場(chǎng)假說efficient portfolio有效資產(chǎn)組合electronic munication network電子通訊網(wǎng)絡(luò)embedded puters嵌入式電腦embedded value內(nèi)含價(jià)值enhanced index增強(qiáng)型指數(shù)基金enterprise resource planning企業(yè)資源計(jì)劃（軟件）enterprise value企業(yè)價(jià)值EPSearnings per share 每股收益equity risk premium股權(quán)風(fēng)險(xiǎn)溢價(jià)ethical investing道德投資eurobond國(guó)際債券eurocurrency歐洲貨幣eurodollar歐洲美元european options歐式期權(quán)exceptional item特殊項(xiàng)目excercise price行使價(jià)格excess return額外回報(bào)exchange rate risk匯率風(fēng)險(xiǎn)Exchange Traded Funds交易所交易基金exdividend除息execution risk執(zhí)行風(fēng)險(xiǎn)exotic options奇異期權(quán)expected return預(yù)期收益，預(yù)期回報(bào)expense ratio開支比率，費(fèi)用率exrights除權(quán)extroadinary general meeting股東特別大會(huì)extroadinary item非經(jīng)常項(xiàng)目F scorePiotroski 皮氏分?jǐn)?shù)fabless semiconductor pany無廠半導(dǎo)體公司face value（股票）票面價(jià)值factoring保付代理，保理fair value公允價(jià)格fast market速動(dòng)市場(chǎng)fat tails厚尾fill or killFOK 成交或取消finance lease融資租賃資產(chǎn)financial economics金融經(jīng)濟(jì)學(xué)first in first outFIFO 先進(jìn)先出first mover advantage/pioneer advantage先驅(qū)優(yōu)勢(shì)Fisher hypothesis費(fèi)雪效應(yīng)fixed asset turnover固定資產(chǎn)周轉(zhuǎn)率fixed assets固定資產(chǎn)fixed costs固定成本fixed interest rate固定利率fixed odds betting terminals固定賠率終端機(jī)floating interest rate浮動(dòng)利率floating rate noteFRN浮動(dòng)利率本票footfall客流量forward contract遠(yuǎn)期合約forward integration前向一體化forward rate遠(yuǎn)期匯率forwardation期貨溢價(jià)free asset ratio自由資產(chǎn)比率free cash flow自由現(xiàn)金流free float自由浮動(dòng)front office 管理部門front running搶先交易FTSE index富時(shí)指數(shù)fundamental analysis基本面分析fungible可互換的gammaGamma=delta的變化／期貨價(jià)格的變化GDP delfatorGDP平減指數(shù)gearing杠桿比率generally accepted accounting principlesGAAP一般公認(rèn)會(huì)計(jì)準(zhǔn)則generic drug通用名藥物geometric mean幾何平均值Giffen