Aggregate Exerci Price 总行使价格Aggressive Accounting 激进会计法Aggressive Investment Strategy
进取投资策略Alan Greenspan 格林斯潘Allotment
配股Allowance For Doubtful Accounts
呆账准备金American Depository Share (ADS)
美国存托股份American Option 美式期权American Stock Exchange 美国股票交易所Analyst 分析员Angel Investor
天使投资者Annual General Meeting (AGM)
年度股东大会Annual Report
年报Annuity
年金Annuity Due
即付年金Anti-dilution Provision 反摊薄条款Anti-takeover Measure 反收购措施Anti-takeover Statute
反收购法规Anti-trust 反垄断法Any and All Bid
所有出价APICS Business Outlook Index APICS（美国生产及库存控制协
议）商业前景指
数
Appraisal 价值评估
Appreciation 升值
Arbitrage 套汇
Arbitrage Bond 套汇债券
Arbitrage Pricing Theory
(APT)
套汇定价理论Annualize
年度化American Depository Receipt (ADR)美国存托凭证
Amortization 摊销
Arbitrage Trading Program (ATP)
套汇交易理论Arbitration 仲裁Arms Length Transaction 公平交易Asian Option
亚洲式期权Ask (Price)
买方叫价Assd Value 评估后价值Asssor
估价人Ast-Backed Security 资产抵押证券Ast Allocation
资产分配Ast Allocation Fund 资产分配基金Ast-Liability
Management
资产负债管理Ast Play
资产隙Ast Redeployment 资产重新配置Ast Swap
资产互换Ast Valuation 资产估值Asts Under Management 管理资产额Assignment
转让At the Money
到价ATP
套汇交易理论Auction Market
拍卖市场Audit
审计Auditor's Report 审计师报告Authorized Stock 授权股份Auto Sales 汽车销售额Automated Bond System (ABS)
自动债券系统Automated Confirmation Transaction Service (ACT)自动确认交易系统
Ast 资产Ast Turnover 资产周转率Ast Coverage Ratio 资产偿付比率Ast Management 资产管理
Average Annual Growth Rate
平均年度增长率Average Annual Return 平均年度回报率Average Life
平均时期Average Price Call 平均价格买入期权权Average Price Put 平均价格出售期权Average Up
提高平均价格Back Door Listing 后门上市/借壳上市Backlog
订单积压Back Office
后线Back Pricing
往后定价Back-to-Back Loan 背对背贷款Backstop
最后担保Bad Debt
不良贷款Balanced Fund
平衡基金Balanced Investment Strategy
平衡投资策略Balance Of Payments (BOP)
国际收支差额Balance Of Trade (BOT)国际贸易差额Balance Sheet
资产负债表Balloon Option 气球型期权Bancassurance 银行出售保险Bank Guarantee
银行担保Bank for International Settlements (BIS)国际结算银行Bank Insurance 银行保险Bank Investment Contract (BIC)
银行投资合约Bank Rate 银行利率Bank run
银行挤兑Bankruptcy
破产Bankruptcy Risk 破产风险Barrel's per Day 每日产量（桶）Barter
以物易物Ba Period 基本时期
Average Price 平均价格Balloon Maturity 气球型期限
Basing平稳期
Basis Point (BP)基点
Bear Market熊市
Bear Raid空头猛跌，大量
抛空以使价格下
跌
Bearer Form凭票即付形式，
无记名形式Beginning Inventory期初库存Behavioral Economics行为经济学Behavioral Finance行为金融学
Benchmark基准Benchmark Bond基准债券Beneficial Owner受益者Beneficiary受益方
Benefit Cost Ratio - (BCR)效益成本比率Bequest遗赠，遗产
Best Ask最低叫价
Best Bid最高出价
Best Efforts尽力推销
Best Execution最佳执行
Best Practice最佳做法/最佳惯
例
Best Price Rule最佳价格规则Beta (Coefficient)贝塔系数
Bid买方出价
Bid-Ask Spread买卖差价
Bid Price买方出价
Black Knight黑武士
Black Monday黑色星期一
Black Thursday黑色星期四Block Trade大宗交易
Blue Chip蓝筹
Board Lot单位数量，整份
股
Board Of Directors董事会
Bond债券
Bond Anticipation Note (BAN)
预期债券票据Bond Fund
债券基金Bond Option
债券期权Bond Rating
债券评级Bond Swap
债券互换Book Building
需求建档Book Runner
账簿管理人Book Value Per Common 每普通股账面价值Bridge financing 过渡融资Bridge loan
过渡贷款Broad-Bad Weighted Average
广泛基础加权平均Broad-Ba Index 广泛基础指数Bubble
市场泡沫Budget
预算案BUGS Index
无对冲黄金股票指数Bulge Bracket
表现最佳承销商Bull
乐观投资者Bull Vertical Spread 看涨的纵向多空套做Bulldog Bond
猛犬债券Bullet Bond
期末一次性偿还债券Bullet Loan
期末一次性偿还贷款Bullet Repayment 一次性偿还Bullet Trade
子弹式交易Bull Market 牛市Bond Equivalent Yield (BEY)
债券等值收益Book Value
账面价值Break Even Point (BEP)收支平衡点
