华夏永道

您现在的位置是:首页 > CMA注册报名 > CMA专业用词

CMA专业用词

CMA考试专业用词中英文对照表(十)

2019-06-14CMA专业用词
CMA 考试所用词汇的专业词典
TERM 词汇 DEFINITION 定义
Black-Scholes OptionValuation Model A model for pricing options in which the value of an option depends on (1) the value of the underlying asset, (2) the time to expiration of the option, (3) the exercise price, (4) the volatility of the underlying asset, and (5) the risk-free rate or time value of money.
布莱克-斯科尔斯期权定 价模型 在这种期权定价模型中,期权的价值取决于(1)标的资产的价值,(2) 距离期权到期的时间,(3)行权价格,(4)标的资产的波动性,以及 (5)资金的无风险利率或时间价值。
Board of Directors A group of individuals elected by a corporation's shareholders to oversee the management of the corporation. The members of a Board of Directors meet periodically and assume legal responsibility for corporate activities.
董事会 由公司股东选举出来监管公司管理层的一群人。董事会成员定期开会,对 企业活动承担法律责任。
Bond A long-term debt instrument signifying the promise of the issuer to pay the face amount at the maturity date. Periodic interest payments are often required.
债券 表明发行者承诺到期将支付票面金额的一种长期债务票据。通常需要定期 支付利息。
Bonds Payable A long-term liability account used to record the amount of bonds that are outstanding.
应付债券 用于记录未清偿债券金额的长期负债科目。
Book Value The amount at which an asset or a liability is carried on the books of account, net of any contra account. (Also called Net Book Value.)
账面价值 扣除任何对销账户后,账本上结转的资产或负债金额。(又称“账面净 值”。)
Book Value per Share Measures common shareholder equity on a per share basis.
每股账面价值 对普通股股东权益按每一股所作的量度
Bottleneck Operational constraints or inefficient usage of available resources creating work-in-process inventory buildup and/or idle time.
瓶颈 造成产品盘存积压和/或停工损失的营运制约因素或对现有资源的低效使 用。

文章评论