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。開始記息的日子。cutoff point 截止點

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。是指銀行或金融機構(gòu)延長公司的貸款期限。

dawn raid[證] 先手購入

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，趁其他證券經(jīng)紀人沒有發(fā)覺之前，迅速地大量購進該公司的股票。

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 支德國主要公司藍籌股的指數(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)紀人為購買當日晚些時候通過清算交割的證券而申請的貸款。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)紀人用作當天營運資金，但在第二天早晨須歸還的貸款。

day order[證] 當日委托

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

day trade [證] 當日沖銷

Refers to establishing and liquidating the same position or positions within one day's trading. 由于預期價格有劇烈變動﹐在買入股票的當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. 在買賣當日即找合意價位平倉之短線交易者。

days payable outstanding [會] 應付賬款天數(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)，計算方法為：應付賬款/（信用成本/天數(shù)）

days sales outstanding [會] 應收賬款天數(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)，計算方法為：應收賬款/（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)凈值來計算折舊的一種會計方法。

DDM [證] 股息貼現(xiàn)模型

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

注：[保]代表保險，[房]代表房地產(chǎn)，[會]代表會計，[分]代表注冊財務分析師，[銀]代表銀行，[證]代表證券