2011-11-28 11:11:32 版主
Any method of depreciation used for accounting or income tax purposes that allows greater deductions in the earlier years of the life of an asset.
Accident and Health Benefits
Fringe benefits provided by for employees for sickness, accidental injury, or accidental death. These benefits include payment of hospital and medical expenses as well as income payments.
Accounts Receivable (AR)
Money that is owed by customers.Having receivables means that the company has made the sale but has yet to collect the money
An acquisition that will increase the acquiring company’s EPS.
A stringent test that indicates if a firm has enough short-term assets to cover its immediate liabilities, without selling inventory. (Cash+Accounts Receivable+Short-term Investments) /Current Liabilities
一项严谨的测试，用以衡量一家公司是否拥有足够的短期资产，在无需出售库存的情况下解决其短期负债。计算方法：(现金 + 应收账款 +短期投资)/流动负债
When one company purchases a majority interest in the acquired.
The difference between the actual cost for acquiring a target firm versus the estimate made of its value before the acquisition.
Act of God Bond
A bond issued by an insurance company, linking principal and interest to the company’s losses due to natural disasters.
Active Bond Crowd
A term used to describe fixed-income securities that trade frequently on the floor of the NYSE.