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كلمات ومعاني محاسبية اللغة الأنجليزية


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Act of state doctrine :This doctrine says that a nation is sovereign within its own borders and its domestic actions may not be questioned in the courts of another nation.

Active :A market in which there is much trading.

Active portfolio strategy :A strategy that uses available information and forecasting techniques to seek a better performance than a portfolio that is simply diversified broadly. Related: passive portfolio strategy

Actuals :The physical commodity underlying a futures contract. Cash commodity, physical. Additional hcdge :A protection against borrower fallout risk in the mortgage pipeline.

Adjustabic rate preferred stock (ARPS) Publicly traded issues that may be collateralized by mortgages and MBSs.

Adjusted present value (APV) The net present value analysis of an asset if financed solely by equity (present value of un-levered cash flows), plus the present value of any financing decisions (levered cash flows). In other words, the various tax shields provided by the deductibility of interest and the benefits of other investment tax credits are calculated separately. This analysis is often used for highly leveraged transactions such as a leverage buy-out.

Administrative pricing rules IRS rules used to allocate income on export sales to a foreign sales corporation.

Advance commitment A promise to sell an asset before the seller has lined up purchase of the asset. This seller can offset risk by purchasing a futures contract to fix the sales price.

Adverse selection A situation in which market participation is a negative signal.

Affirmative covenant A bond covenant that specifies certain actions the firm must take.

After-tax profit margin The ratio of net income to net sales.

After-tax real rate of return Money after-tax rate of return minus the inflation rate.

Agencies Federal agency securities.

Agcncy bank A form of organization commonly used by foreign banks to enter the U.S. market. An agency bank cannot accept deposits or extend loans in its own name; it acts as agent for the parent bank.

Agency basis A means of compensating the broker of a program trade solely on the basis of commission established through bids submitted by various brokerage firms. agency incentive arrangement. A means of compensating the broker of a program trade using benchmark prices for issues to be traded in determining commissions or fees.

Agency cost viewThe argument that specifies that the various agency costs create a complex environment in which total agency costs are at a minimum with some, but less than 10000, debt financing.

Agency costs The incremental costs of having an agent make decisions for a principal.

Agency pass-throughs Mortgage pass-through securities whose principal and interest payments are guaranteed by government agencies, such as the Government National Mortgage Association (“ Ginnie Mae “), Federal Home Loan Mortgage Corporation (“ Freddie Mac”) and Federal National Mortgage Association (“ Fannie Mae”).

Agency problem Conflicts of interest among stockholders, bondholders, and managers.

 

 

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Agency theory The analysis of principal-agent relationships, wherein one person, an agent, acts on behalf of anther person, a principal.

Agent The decision-maker in a principal-agent relationship.

Aggregation Process in corporate financial planning whereby the smaller investment proposals of each of the firms operational units are added up and in effect treated as a big picture.

Aging schedule A table of accounts receivable broken down into age categories (such as 0-30 days, 30-60 days, and 60-90 days), which is used to see whether customer payments are keeping close to schedule.

AIBD Association of International Bond Dealers.

All equity rate The discount rate that reflects only the business risks of a project and abstracts from the effects of financing.

All or none Requirement that none of an order be executed unless all of it can be executed at the specified price.

All-equity rateThe discount rate that reflects only the business risks of a project and abstracts from the effects of financing.

All-in cost Total costs, explicit and implicit.

All-or-none underwriting An arrangement whereby a security issue is canceled if the underwriter is unable to re-sell the entire issue.

Alpha A measure of selection risk (also known as residual risk) of a mutual thnd in relation to the market. A positive alpha is the extra return awarded to the investor for taking a risk, instead of accepting the market return. For example, an alpha of 0.4 means the fund outperformed the market-based return estimate by 0.4° o. An alpha of -0.6 means a funds monthly return was 0.6° o less than would have been predicted from the change in the market alone. In a Jensen Index, it is factor to represent the portfolios performance that diverges from its beta, representing a measure of the managers performance.

Alpha equationThe alpha of a fund is determined as follows:

[(sum of y) -((B)(sum of x)) ] / n

where: n number of observations (36 months)

b betaofthefund

x rate of return for the S&P 500

y rate of return for the fund

Alternative mortgage instruments Variations of mortgage instruments such as adjustable-rate and variable- rate mortgages, graduated-payment mortgages, reverse-annuity mortgages, and several seldom-used variations.

American Depositary Receipts (ADRs) Certificates issued by a U.S. depositary bank, representing foreign shares held by the bank, usually by a branch or correspondent in the country of issue. One ADR may represent a portion of a foreign share, one share or a bundle of shares of a foreign corporation. If the ADR’s are “sponsored,” the corporation provides financial information and other assistance to the bank and may subsidize the administration of the ADRs. “Unsponsored” ADRs do not receive such assistance. ADRs carry the same currency, political and economic risks as the underlying foreign share; the prices of the two, adjusted

 

 

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American option An option that may be exercised at any time up to and including the expiration date. Related: European option

American shares Securities certificates issued in the U.S. by a transfer agent acting on behalf of the foreign issuer. The certificates represent claims to foreign equities.

American Stock Exchange (AMEX) The second-largest stock exchange in the United States. It trades mostly in small-to medium-sized companies.

American-style option An option contract that can be exercised at any time between the date of purchase and the expiration date. Most exchange-traded options are American style.

Amortization The repayment of a loan by installments.

Amortization factor The pool factor implied by the scheduled amortization assuming no prepayemts.

Amortizing interest rate swap Swap in which the principal or national amount rises (falls) as interest rates rise (decline).

Analyst Employee of a brokerage or fund management house who studies companies and makes buy-and-sell recommendations on their stocks. Most specialize in a specific industry.

Angels Individuals providing venture capital.

Announcement date Date on which particular news concerning a given company is announced to the public. Used in event studies, which researchers use to evaluate the economic impact of events of interest.

Annual fund operating expenses For investment companies, the management fee and “other expenses,” including the expenses for maintaining shareholder records, providing shareholders with financial statements, and providing custodial and accounting services. For 12b- 1 funds, selling and marketing costs are included.

Annual percentage rate (APR) The periodic rate times the number of periods in a year. For example, a 5° quarterly return has an APR of 200o.

Annual percentage yield (APY) The effective, or true, annual rate of return. The APY is the rate actually earned or paid in one year, taking into account the affect of compounding. The APY is calculated by taking one plus the periodic rate and raising it to the number of periods in a year. For example, a 1% per month rate has an APY of 12.68°c (1.0P12).

Annual report Yearly record of a publicly held company’s financial condition. It includes a description of the firm’s operations, its balance sheet and income statement. SEC rules require that it be distributed to all shareholders. A more detailed version is called a 10-K.

Annualized gain If stock X appreciates 1.5°c in one month, the annualized gain for that sock over a twelve month period is 12*1.50o 18°c. Compounded over the twelve month period, the gain is (1.015)A12 19.6°c.

Annualized holding period return The annual rate of return that when compounded t times, would have given the same t-period holding return as actually occurred from period 1 to period t.

Annuity A regular periodic payment made by an insurance company to a policyholder for a specified period of time.

Annuity due An annuity with n payments, wherein the first payment is made at time t 0 and the last payment is made at time t n - 1.

Annuity factor Present value of $1 paid for each oft periods.

Annuity in arrearsAn annuity with a first payment on full period hence, rather than immediately.

Anticipation Arrangements whereby customers who pay before the final date may be entitled to deduct a normal rate of interest.

Antidilutive effect Result of a transaction that increases earnings per common share (e.g. by decreasing the number of shares outstanding).

Appraisal ratio The signal-to-noise ratio of an analysts forecasts. The ratio of alpha to residual standard deviation.

Appraisal rights A right of shareholders in a merger to demand the payment of a fair price for their shares, as determined independently.

Appropriation request Formal request for thnds for capital investment project.

Arbitrage The simultaneous buying and selling of a security at two different prices in two different markets, resulting in profits without risk. Perfectly efficient markets present no arbitrage opportunities. Perfectly efficient markets seldom exist.

Arbitrage Pricing Theory (APT) An alternative model to the capital asset pricing model developed by Stephen Ross and based purely on arbitrage arguments.

Arbitrage-free option-pricing models Yield curve option-pricing models.

Arbitrageurs People who search for and exploit arbitrage opportunities.

Arithmetic average (mcan) rate of return Arithmetic mean return.

Arithmetic mean return An average of the subperiod returns, calculated by summing the subperiod returns and dividing by he number of subperiods.

Arms index Also known as a trading index (TRIN) (number of advancing issues) (number of declining issues) (Total up volume) (total down volume). An advance decline market indicator. Less than 1.0 indicates bullish demand, while above 1.0 is bearish. The index often is smoothed with a simple moving average.

Arm’s length price The price at which a willing buyer and a willing unrelated seller would freely agree to transact.

ARMs Adjustable rate mortgage. A mortgage that features predetermined adjustments of the loan interest rate at regular intervals based on an established index. The interest rate is adjusted at each interval to a rate equivalent to the index value plus a predetermined spread, or margin, over the index, usually subject to perinterval and to life-of-loan interest rate and or payment rate caps.

Articles of incorporation Legal document establishing a corporation and its structure and purpose.

Asian currency units (ACUs) Dollar deposits held in Singapore or other Asian centers.

Asian option Option based on the average price of the asset during the life of the option.

 

 

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هذا الملف كامل بعد ان قمت بتحويله على الورد حتى تستطيع عمل قص ولصق والبحث عن معني الكلمة وإذا احببتم نتعاون في ترجمته للغة العربية لا مانع لدي ولكن اود المشاركة من الجميع

dictionary_of_financial_and_business_terms_686.rar

 

 

محمد بشارة - أبوعبدالله

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