金融英語(yǔ)——常用詞匯（100）

dated date [房] 文件生效日，生效日，起息日

Indicates the date a document was executed (signed), rather than the date of recording (recording date). The effective date of a new securities issue, determined by its underwriters. Often the same day as the issue date. The start date used for calculating accrued interest on debt instruments which are being sold between interest payment dates. 指文件被執(zhí)行(簽字)的日期，而不是登記的日期(登記日期)。指新發(fā)行證券的生效日。開(kāi)始記息的日子。cutoff point 截止點(diǎn)

Dating[銀] 延期

Extending generous credit terms to a customer, such as 90 days rather than the customary 30 days.向顧客提供優(yōu)惠的信用期限，如將常規(guī)的30天延為90天。是指銀行或金融機(jī)構(gòu)延長(zhǎng)公司的貸款期限。

dawn raid[證] 先手購(gòu)入

A term (commonly used in Britain) describing a raider's instruction to one or more brokers to purchase as many available shares as possible in a target company as soon as the market opens for the day. 是指在得知有人欲出售某家公司股票時(shí)，趁其他證券經(jīng)紀(jì)人沒(méi)有發(fā)覺(jué)之前，迅速地大量購(gòu)進(jìn)該公司的股票。

DAX [證] 法蘭克福指數(shù)

A Blue Chip stock market index consisting of the 30 major German companies trading on the Frankfurt Stock Exchange. Prices are taken from the electronic Xetra trading system.在法蘭克福證券交易所交易的30 支德國(guó)主要公司藍(lán)籌股的指數(shù)。

day loan [銀] 日貸

A bank loan to a broker for the purchase of securities pending delivery through clearing later the same day. Also called morning loan.證券經(jīng)紀(jì)人為購(gòu)買當(dāng)日晚些時(shí)候通過(guò)清算交割的證券而申請(qǐng)的貸款。也叫早晨貸款。

day loans [分] 日貸

A loan from a bank to a broker prior to the delivery of securities. Upon the delivery of the securities, a day loan becomes a regular broker call loan for which securities serve as collateral.是指銀行發(fā)放給證券經(jīng)紀(jì)人用作當(dāng)天營(yíng)運(yùn)資金，但在第二天早晨須歸還的貸款。

day order[證] 當(dāng)日委托

An order to buy or sell stock that automatically expires if it can't be executed on the day it is entered. 是指在當(dāng)前交易日收盤(pán)前有效的買賣委托。一種買或賣的訂單﹐如果訂單沒(méi)有被執(zhí)行﹐那么在遞單的那個(gè)交易日結(jié)束時(shí)它就期滿了。

day trade [證] 當(dāng)日沖銷

Refers to establishing and liquidating the same position or positions within one day's trading. 由于預(yù)期價(jià)格有劇烈變動(dòng)﹐在買入股票的當(dāng)日再賣出股票或者賣空的行為。是指交易者在一天內(nèi)買入賣出同一種股票。

day trader [證] 當(dāng)日沖銷者

Very active stock trader who holds positions for a very short time and makes several trades each day. 在買賣當(dāng)日即找合意價(jià)位平倉(cāng)之短線交易者。

days payable outstanding [會(huì)] 應(yīng)付賬款天數(shù)

A company's average payable period. Calculated as: Notice that the formula may also be written as: accounts payable / (cost of sales/number of days). 公司付款的平均天數(shù)，計(jì)算方法為：應(yīng)付賬款/（信用成本/天數(shù)）

days sales outstanding [會(huì)] 應(yīng)收賬款天數(shù)

A company's average payable period. Calculated as: Notice that the formula may also be written as: accounts receivable / (credit sales/number of days). 公司收款的平均天數(shù)，計(jì)算方法為：應(yīng)收賬款/（信用銷售額/天數(shù)）

DDB [分] 雙倍余額遞減法

Double Declining Balance. A use of the declining balance method, but with double the depreciation allowable by straight line. An accelerated method. 是指在不考慮固定資產(chǎn)殘值的情況下，按雙倍直線折舊率和固定資產(chǎn)凈值來(lái)計(jì)算折舊的一種會(huì)計(jì)方法。

DDM [證] 股息貼現(xiàn)模型

Valuation model which seeks to estimate the current value of all future dividend payments. 是指以未來(lái)全部股利所折算的現(xiàn)值來(lái)估計(jì)股票價(jià)值的一種數(shù)字模型方法。

注：[保]代表保險(xiǎn)，[房]代表房地產(chǎn)，[會(huì)]代表會(huì)計(jì)，[分]代表注冊(cè)財(cái)務(wù)分析師，[銀]代表銀行，[證]代表證券